Perfect CUT MP3 is a perfect tool for cutting MP3 files using a CueSheet, and having a result without GAPS, because it enhances the resulting mp3 files with Lame tags for gapless playback.
However, PCutMp3 v0.98 BETA didn't properly cut 48.000Hz Mp3s and it didn't have a GUI for editing CueSheets.
This version does add such features.
Download your Windows Installer here:
https://github.com/hoesterholt/pcutmp3-gui/blob/master/Output/PCutMp3GUI_Setup.exe?raw=true