You can always use some GUI tool, but we don't try to find simple ways. Actualy there is nothing difficult.

Install prerequisites:

sudo apt install flac lame

Checnge your folder to the one containing flac files and run simple one-liner:

for f in *.flac; do flac -cd "$f" | lame -b 320 - "${f%.*}".mp3; done

Wait while done and check the folder for converted to mp3 files with 320 bitrait.

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