One that can record WAV is VLSI Solutions vs1003b.
Actually vs1003b is obsoleted now, but still readily available.
They have similar chips that are current that can decode more codecs such as FLAC.
Even vs1003b can play mp3, wav, and MIDI, and generate and play sine waves, and record wav.
In addition it can run a spectrum analyser program, and pitch shifter programs, all before your microcontroller has to do anything at all.
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