Don't use foobar2000 for that!As of now, fb2k
does not handle pre-gaps within cuesheets!
There's a nice tool written by Moitah:
CUEToolsIt should do everything automatically, just make sure the tracks are either WAV or FLAC and that the paths match the contents of FILE fields in the cuesheet.
Oh, btw I forgot to mention that it does convert the tracks+cuesheets flawlessly... means the converted rip will be 1:1 identical to a EAC rip. You can even convert "single image+compliant cue" back to the non-compliant set... CUETools in fact knows
all EAC rip modes. I used it for converting over 100 non-compliant rips to single image rips.