CUE sheets are not hard to create. They are just text documents with a .CUE extension; they can be made in NotePad. Here is a sample:
CODE
REM GENRE Trance
REM DATE 2005
REM DISCID CD123D0E
REM COMMENT "ExactAudioCopy v0.95b4"
PERFORMER "DJ Tiësto"
TITLE "In Search Of Sunrise 4 1"
FILE "DJ Tiësto - In Search Of Sunrise 4 1.ape" WAVE
TRACK 01 AUDIO
TITLE "Like A Waterfall"
PERFORMER "Solar Stone & JES"
INDEX 01 00:00:00
TRACK 02 AUDIO
TITLE "Moments"
PERFORMER "ToneDepth & SoulTan"
INDEX 01 07:15:22
TRACK 03 AUDIO
TITLE "Why"
PERFORMER "Ahmet Ertenu"
INDEX 01 12:46:50
TRACK 04 AUDIO
TITLE "Do What U Want (Max Graham AfterhoursIn Montreal Mix)"
PERFORMER "JASEfos ft Claire Van Der Boom"
INDEX 01 17:26:19
TRACK 05 AUDIO
TITLE "Wurz + Blosse"
PERFORMER "Wighnomy Bros."
INDEX 01 21:51:30
TRACK 06 AUDIO
TITLE "La Noche"
PERFORMER "Coca & Villa"
INDEX 01 25:02:45
TRACK 07 AUDIO
TITLE "Twelve (Dousk Mix)"
PERFORMER "Tilt"
INDEX 01 31:23:57
TRACK 08 AUDIO
TITLE "My World (Andy Moor Mix)"
PERFORMER "Luminary"
INDEX 01 36:46:00
TRACK 09 AUDIO
TITLE "Blend Forty 3 (Luke Chable & Steve May Remix)"
PERFORMER "Steve May"
INDEX 01 43:35:20
TRACK 10 AUDIO
TITLE "Arcadia"
PERFORMER "Gabriel & Dresden"
INDEX 01 47:58:04
TRACK 11 AUDIO
TITLE "Midnight Express"
PERFORMER "Split Second"
INDEX 01 52:06:16
TRACK 12 AUDIO
TITLE "The Force of Gravity (Tiësto Remix)"
PERFORMER "BT"
INDEX 01 59:08:45
TRACK 13 AUDIO
TITLE "The Loves We Lost"
PERFORMER "Allure"
INDEX 01 65:55:60
TRACK 14 AUDIO
TITLE "Perfect Silence (E-Craig's 212 Remix)"
PERFORMER "Blank & Jones ft Bobo"
INDEX 01 71:22:62
[EDIT: Better CUE sheet to use]
The REM COMMENT and REM DISCID are not required. All you need to keep in mind are those track indexes. The format is for time position in Minutes:Seconds:Frame, they are absolute position of the tracks, not the track length. You can get the MM:SS:FF with Audacity or any other audio program. I don't think Audacity works with FLAC, but the time position in MM:SS:FF in a FLAC and an uncompressed WAV-from-FLAC are the same.