Hi Nyzme and welcome,
britechguy is correct it would not easy and I don't know of a player that is capable.
So I assume because you mentioned Audacity, you have it (you are right it can be complex)
I'll walk you through it (it took lot of playing over years to work this out,but so simple)
Open Audacity -> click File -> Import audio-> (new window) find and select your first track -> click open.
that should then display that track repeat from click File for your second track that should now display under track one
Now the tip press CTRL+A keys on your keyboard (both tracks now highlighted)
Hit the play button (you can add as many tracks as you like, the key is the ctrl+a bit so they play as one)
Hope that helps