Not sure why you want to
reinvent the wheel, but you have to be familiar with how
Multimedia Frameworks[
^] work in order to create your own. It is, of course, a lot of effort, since you have to create your own audio/video filters, or at least understand how they work, in order for you to be able to integrate existing filters on your framework.
Here[
^] is an overview on how multimedia framework works, and its architecture. My suggestion is for you to do a lot of reading regarding the subject matter, and then later on, to download and learn the source codes of some open source frameworks(like VLC) in order to have a better understanding on how they work.