I used to edit audio dramas with Goldwave and audacity.  This is a rather loaded question, so you really need to learn software, but the general idea for editing audio cutscenes together is this:

1.  Get recorded lines from voice actors.  You can either ask them to get all lines in one file, or record multiple takes of one line in each file.
2.  Load all of the lines for one scene into your editor of choice.
3.  Pick the takes you want, and edit the lines individually.
4.  Put all of the lines for the scene together in 1 track, back to back, in order of how the scene needs to flow.
5.  Add your sound effects where they need to go in the scene.  They'll make their own space in most audio programs, unless you choose to mix them in
6.  Add music, and you're done with 1 scene!
7.  Repeat until all of your scenes are done.

Of course making sure every actors audio is level with one another, the quality is even between each piece of audio, and music, SFX, and voices are balanced go in there as well, but that's a basic guideline on how to make cutscenes.  You need to learn whatever software you want to use and do that process in it.  Goldwave, audacity and reaper will be the ones you want to choose from and I found editing lines in audacity and doing the rest in goldwave to work for me but try things out and see what works for you.