My mother has about 100 hours of audio in a mix of MP3 and WAV files, the digitized versions of her vinyl records. Each file contains about 5 songs with a few seconds of (noisy) pause between them. My mother needs software for Windows XP with which she can listen to the files, find the gaps manually, split the files at the gaps found, reduce noise on each song, and export the songs to individual MP3 files.

My mother has very limited software user skills and affinity, and she doesn't speak English. The simpler the software, the better for her, even if noise reduction is worse than with a more sophisticated, but more complicated software. I'd prefer free software, freeware or shareware (which can do all above). Please recommend something much simpler than Audacity. The software should guide the user through the process, always showing the next few available steps, and being intuitive in the sense that there are only a few allowed actions and it's obvious what they are and how to activate them.

Which software would you recommend?