I am very sorry -- mp3wrap final.mp3 file*.mp3 works,
I don't know why it haven't worked before -- maybe I did something wrong...
But I've googled and still haven't find how to convert .mp3 to .ac3, or to mux .m2v with .wav...

By the way I've find out why
mp3wrap final.mp3 file*.mp3
didn't work before. It's didn't work because in the folder was not only mp3 files but also another format of files,
so this command works only if the folder have only mp3 files(sorry for my English :)).