Seems like some non-native to PS2 format. No header, but interleaving seems to be 128 bytes. No other way to guess its nature other than disassembling game's ELF or rather IRX modules, good luck wasting time on that. This is not the first time I see Acclaim did weird shit with the audio, though.
Well, not a very interesting perspective to disassemble stuff like that. I'll try to investigate GameCube version, maybe they did something more simple in storing audio data.
AKLM_AMM.IRX file contains some comment about Acclaim Audio Manager v1.23.000 but I guess no one outside Acclaim have seen this.