[lukastr0]

But how would you convert from 23.976 to 24? Either you will have a repeated frame once every 1000 frames, or you would need to interpolate every single frame.

Surely the first solution would be preferable. But it would still lead to more than one jitter per minute. I wouldn't call that "no artifacts".

[Dwedit]

You slow it down to run at 100.1% of its original length. Presto, 23.976FPS converted to 24.

1.7321 cents difference for your audio (100 cents is a half-step)