Linux: JACK, VBAN

MacOS: Network Audio Transmitter (Zach Poff)

Windows: Audio over LAN, VB-Audio VoiceMeeter

available on Linux, macOS & Windows

https://jackaudio.org/downloads/

VBAN (works on Windows & Linux)

https://www.vb-audio.com/Voicemeeter/

https://github.com/quiniouben/vban