foobar2000 is an advanced freeware audio player for the Windows platform. It offers extensive features and flexibility through a modular architecture as well as an excellent compatibility with wine.
Install Wine as described in Wine.
Download the lastest installer from https://www.foobar2000.org/download and run:
$ wine ~/Downloads/foobar2000_v*.exe
to install foobar2000 in the defaut 64 bit wineprefix.
A .desktop entry is automatically created but you can also use:
$ wine "$HOME/.wine/drive_c/Program Files (x86)/foobar2000.exe"
A pack of free audio encoders is provided by the foobar2000 devs and available here. It notably includes FLAC and MP3 (LAME) encoders, both working out-of-the-box.
$ wine "$HOME/Downloads/Free_Encoder_Pack_*.exe"
Adding Apple AAC and ALAC support
The AAC Apple encoder is considered as one of the best lossy encoder available  and is supported by most Digital Audio Players.
ALAC has a slight advantage over FLAC in terms of compression.
The following steps will give you functional Apple AAC and ALAC encoders without having to install iTunes (which doesn't work with wine anyway) or QuickTime, just by extracting and installing the required third party modules. 
You need to download in the same folder:
- the lastest release of iTunes or QuickTime for Windows 64 bit,
- the makeportable.zip archive provided by the qAAC developer,
- 7-Zip for Windows 64 bit.
$ wine "$HOME/.wine/drive_c/Program Files (x86)/7z1700-x64.exe"
$ wineconsole cmd
In the cmd terminal use :
$ cd "\<path to home>\.wine\drive_c\Program Files (x86)\" $ makeportable.cmd
Install the required third party modules:
$ wine msiexec /i "$HOME/.wine/drive_c/Program Files (x86)/AppleApplicationSupport64.msi"
You've successfully added support for foobar2000's AAC & ALAC encoders to your wine environment.