How to make an audio device?

[Mumblesxdo]

Hello. This is my first project in electronics. I am a complete newb, so forgive my ignorance.  I am trying to learn the hardware aspect as well as the software aspect.
I am trying to make an audio device. These are the requirements:
1.  Ability to transfer audio file from computer to device using usb.
2.  Two buttons attached to device (button 1 and button 2)
3.  When button 1 is pressed, all odd indexed files are played. When button 2 is pressed all even indexed files are played.
4.  When either button is pressed three times consecutively, unit shuts off.
5. Approximately 9 Mb storage.

My question is what parts will I need to do this. Also, what software language will be required for the hardware side.

The second part of this project is to develop a Windows based application that will interact with the device.

Any suggestions or ideas will be much appreciated. Thanks in advance.