Develop a C++ Sound Spatialization application

All is in the name of this project. 1 / I need an application developped in C++. 2 / This application shall take in input an mp3 file and a (x;y;z) spatial position 3 / The application shall output in the headphone a spatialized sound from a (0;0;0) perspective. I need the spatialized sound to reflect a full 3D effect. I need to distinguish the left from the right, the front from the back, the distance to the sound and an height effect. I need to be able to identify moving sounds, as if the sound was an object and was moving. What can you do for me? I'm waiting for your proposals. The spacialization algorithm shall be highly efficient and shall depict as precisely as possible the position of the sound. At last, I shall be able to reuse the code. So all shall be reusable, commented explicitelly, license free and open source.