"Write Offset" is the same value you would use in EAC's "Write samples offset" setting. For most CDs you will not have to add a pre-gap, but if the cuesheet has an INDEX 00 for the first track, you can add a pre-gap using the timestamp of INDEX 01.

Download: WAV Tools (.NET v1.1 Framework required, available at Windows Update. C# source code is included in the download.)
EDIT: Updated description and screenshot.
