The .bnk files are soundbank files that hold (I think) most of the sound effects of the game (in .wem format). Don't bother trying to convert the music files, they don't work, at all.
This is the method I used from another forum to get access to the sound files. Please note I won't provide any help beyond this, as this is all that I know to be possible so far having done it myself. Any
real sound modding will need official tools, or it will never happen. Ever.
My advice is to forget you ever found .bnk and .wem files and move along..

You'll be much better off than wasting your time here.
Converting .bnk to .wem
1. Go to the folder where you have your .bnk files stored.
2. Download
bnkextr.zip. You may need to click on the bold link on that Russian page if the download does not pop up immediately.
3. Extract the zip archive and copy
bnkextr.exe to your .bnk folder.
4. Now drag a .bnk file and drop it onto
bnkextr.exe. Beware: A .bnk archive may contain hundreds of .wem files, so do this one file at a time.
5. In the folder, you will now find a few .wav files. These are actually .wem files; the bnkextr program just uses an older file extension.
6. Create a new text document in this folder, rename it to
extensionChanger.bat. Open this .bat file with notepad, then copy & paste the following line. Then save and close Notepad.
Code:
ren *.wav *.wem
7. In the folder, double-click on the .bat file. Your .wav files will now be renamed to .wem files. You can now follow the steps below to convert the .wem files to .ogg files.
Converting .wem to .ogg
1. Go to the folder where you have your *.wem files.
2. Download
ww2ogg019.zip and
revorb.exe. Extract the ZIP archive. Then copy
ww2ogg.exe,
packed_codebooks_aoTuV_603.bin and
revorb.exe into the folder with your *.wem files.
3. Now create a new text document in this folder, rename it to
convert.bat. Open this .bat file with notepad, then copy & paste the following lines. Then save and close Notepad.
Code:
for %%f in (*.wem) do ww2ogg.exe %%f --pcb packed_codebooks_aoTuV_603.bin
pause
for %%f in (*.ogg) do revorb.exe %%f
pause
4. In the folder, double-click on the .bat file. Now you will find— in addition to your .wem files — .ogg files in the folder.