Question about digital audio input

Hi, I want to build a quality sound recorder, and I would like to know:

Can the digital pins on an arduino theoretically take the information from an analog to digital converter, and translate that into a .wav or other sound file? Ignoring speed and memory limitations (probably going to use esp32 or something faster than arduino).

Here is my theoretical setup idea:

Microphone > Pre Amp > ADC > Digital Pin on microcontroller

Can it work like this?

You can record sound on normal arduino with very poor quality. Esp32 will yield better quality. Whether it can go up to 44kHz stereo I do not know.
Some audiofiles think cd quality is not good enough, so the answer to your question depends on your definition of 'good quality'.
Any serious recording will need simultaneous writing of your recorded data to an external file on a sd card or do. So keep in mind this second task.
Also be aware that you need a good filter to remove higher frequencies before your ADC. This may or may not be built into your ADC.

Thank you, that's all really good info. For this prototype, cd quality with low noise interference is okay.

You can use a specialized chip for this purpose as VS1053 - I have no experience with it.
Sample link -

'This tiny board is designed based on VS1053B . VS1053 is a versatile MP3 codec processor that is capable of decoding a variety of music formats,including Ogg Vorbis/MP3/AAC/WMA/MIDI audio. For the best headphone listening experience, the VS1053 includes EarSpeaker spatial processing which accurately simulates how a room with stereo loudspeakers would sound. In addition to being able to decode all major formats, VS1053 is capable of recording in Ogg Vobis file.
With the SD card slot on the other side of the board, you can play mp3 files from SD card using this breakout. It is easily to drop it in your project or make a mp3 player using your For Arduino or other microcontroller.'

Generally an inappropriate project to involve an Arduino. :cold_sweat:

I am a student. I have not much budget for this one but I really like Fiio m3k. The processor like X1000E processor is very nice.
But i hard to find it in india.