How to convert m3u to cue?

EasyTag can save playlists in m3u only, but cue is required. How can sed convert? It is required to glue all the lines with tags in the EXTINF block, rename EXTINF to TITLE, and move the line with the name of the mp3 file to the line above the TITLE. It should be taken into account that the processed text may contain symbols CR and CR + LF. At least I failed to glue the paragraphs using sed '' s / $ // g '. Good day