Here is a Perl script that does the exact opposite, and converts a tree
of mp3 files to m4a: http://www.singingtree.com/software/transcode

It uses madplay and faac, which you would want to replace with faad and
lame to go the other way.

And I'm surprised everybody hasn't already jumped on you to tell you
this, but you can't expect the quality to be very good when you
transcode lossy formats .. After you have put your source audio through
both codecs, the results are going to be worse than either one.


-- 
mikey
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