Use Adacity
Open first file
import 2nd file and copy & paste to first file
close 2nd file
repeat as neccessary [a 3 1/2 hour show would mean you should have 4 files right?]
Export as wave. Make sure you have the 24 bit PCM file save checked in preferences.
This will save 1 huge wav of the whole show. Open in cdwav.
Split at 1 hour throughtout the show. It doesn't matter where just as long as it's under about 61 min.
Preferably a song split. Save the files. Again make sure you have alternate 24 bit checked in preferences.
You will now have again 4 files or so each under 61 minutes. Now open em all up in Soundforge.
Again do the copy and paste thing as with Audacity. Perform your edits. Not sure if your ultimate goal is 16/44. If so do that at this point and put a marker at the beginning and end of the set. Change markers to regions and export. Now should have a solid 16 bit wav to open in cdwav and track. done.
If you want the 24 bit do the above but put markers every 60 minutes or so. Change them all to regions and save. Then rejoin in Audacity and save. Track with cdwav. done.
Or you could use Samplitude. It rules.