for %%a in ("*.mp3") do "C:\program files (x86)\VideoLan\VLC\vlc.exe" ^
-I dummy -vvv "%%a" ^
--sout=#transcode{vcodec=none,acodec=s16l,ab=128,channels=2,samplerate=44100}^
:file{dst="c:\\Temp\\%%~na.wav"} ^
vlc://quit