this post was submitted on 25 Jul 2023
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Edit: I agree with other commenters, that it's a bad idea to convert from one lossy codec to another one! If you want to do it anyway (and your files are at least encoded with high bitrates >192k), I'd recommend this:
The best lossy audio codec by far is opus (best perceived quality vs. small file size), which also has the benefit that it's free and has got a great open source reference implementation that is also integrated in ffmpeg. So the conversion can be done with ffmpeg. I would personally use fd-find for multithreaded batch processing (using the -x option).