I’ve had success with Behringer DEQ 2496 Ultracurve pro which has XLR Left & Right Inputs and an AES /EBU stereo output and it also has an audio delay of 300ms.
I understand that 110 ohm cable is better than standard audio cable (75 ohm) so I’m awaiting delivery of 110 ohm XLR to BNC cable. In the meantime, I soldered up a short length of audio wire I had lying around and it sounds fine.
Incidentally, for my setup the DEQ 2496 audio delay appears to be 14 frames — more than the 300ms (10 frames at 30fps) audio delay built into the Behringer DEQ2496, so I’m borrowing a Rane audio delay to see if that will get it into sync. I’m running 2 Canon HM40s and a Canon XA10 – picture is excellent — image quality from all 3 cameras is very similar.
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