MP3DirectCut - https://mpesch3.de/ - might also suit. I use it a lot for community radio stuff as it doesn’t have to pre-load the entire file, making extracting interviews from the MP3 log files a very quick process. Cue the file, B for begin, N for end, File, Save selection, done.
Try converting to MP3 first if using Audacity: https://www.neowin.net/software/file-converter-universal-right-click-media-converter/