TMPGEnc MPEG Smart Renderer is a program that can merge, split and cut-edit MPEG videos by applying a minimal encode process called "Smart Rendering" which limits re-encoding to the edited points of the files. It has support for multiple audio streams, text overlays, transition effects, multi-cut/split functionality and a customizable editing screen. The program can edit at the frame level, so the frames you cut are the exact frames that will be removed upon output.
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