delay on stereo channels

Hello , I need to have a software or better more a Windows Medial Player plug in for have this function : - 1 need to separate the stereo audio signal in R and L - need to have 1 indipendent delay for each channals ( 1 delay for R and 1 delay for L ) for example : - if delay R , L are = 0 so if I go in the middle I can heard the sound perfectly - if delay R is delayed 10 ms , I will heard a little delay if I go in the middle pls let me know if you project is based on WMP plug in ( better ) or with an external code also pls tell me in wich language you can build the source ( better if in C# ) thank you to all pls. see picture in attachment