aac is a great format.

it uses less space whan wav, while preserving the quality of sound (sound is important) to almost 100%$ (losless).

hostnamectl; # tested with
  Operating System: Debian GNU/Linux 11 (bullseye)

su - root
apt update
apt install ffmpeg

vim /scripts/wav2aac.sh

echo "==== converting $1 to aac ===="
ffmpeg -i $1 -codec:a aac $1.aac

:wq  # save and quit

chmod +x /scripts/*.sh; # mark all scripts runnable


/scripts/wav2aac.sh ./path/and/filename.wav

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