Strange as it may seem have you tried reinstalling/updating your graphic drivers because they are connected with sound through direct x diagnostic tool display as was the case with me when i properly disabled direct draw & direct 3d acceleration.
When that direct 3d acceleration "not available" appeared whats shown in my video the sound cuts out every few seconds and happens only on certain older versions of mame and this does not happen at all in any of my 30 different emulators for 30 different computers.
So when i disable both the direct draw & direct 3d acceleration and make them stay disabled by keeping the window open the sound problem goes away in mame completely and in this video of mine its under the "display" tab in direct x diagnostic tool,so its proof that the "display" is connected to the sound in direct x diagnostic tool window.
So if that don't work try neatening your wires up behind your pc and moving your monitor away from other monitors if you have them because they can interfere with sound as well as your graphics.
It could be a diode,capacitor or dry joint thats connected with the sound in the pcb board thats overheating thats why it starts crackling after 10 minutes use,so a trip to the pc repair shop is the final option and they will get out the multi meter and see if the correct voltages etc are going through each component.
You got to be patient with these things as it took weeks for me to find out what the cause of my sound problems were.
so persistance pays off in end i say.
