PhoneGap is a software development framework by Adobe System, which is used to develop mobile applications. PhoneGap produces apps for all popular mobile OS platforms such as iOS, Android, BlackBerry, and Windows Mobile OS etc.
HTML5 Audio support is not consistent across different devices due to codec licensing issues and OS implementation. Forplaying MP3 file, handle by using PhoneGap's Media class that would provide reliable audio programming on all the platforms.
To repload audio and polyphony or layering, you can use the LowLatencyAudio PhoneGap native plugin.