A micro-electro-mechanical systems (MEMS) microphone assembly comprising: an enclosure; a single micro-electro-mechanical systems (MEMS) transducer positioned within the enclosure; a plurality of substrate layers to support the single MEMS transducer, wherein the plurality of substrate layers define a first transmission mechanism to enable a first side of the single MEMS transducer to receive an audio input signal and a second transmission mechanism to enable a second side of the single MEMS transducer to receive the audio input signal; wherein the first transmission mechanism includes a first sound aperture, a first acoustic tube, and a first acoustic hole and the second transmission mechanism includes a second sound aperture, a second acoustic tube, and a second acoustic hole, wherein the first acoustic tube and the second acoustic tube extend longitudinally over a first substrate layer of the plurality of substrate layers, wherein the first substrate layer is a polymer; and wherein the first sound aperture, the first acoustic tube, and the first acoustic hole enable the first side of the single MEMS transducer to receive the audio input signal and the second sound aperture, the second acoustic tube, and the second acoustic hole enable the second side of the single MEMS transducer to receive the audio input signal, and a first gasket positioned below the first sound aperture and the first substrate layer 121 to couple the MEMS microphone assembly to an end user assembly; a second gasket positioned below the second sound aperture and the first substrate layer 121 to couple the MEMS microphone assembly to the end user assembly; a first acoustic resistance element being positioned directly between the first substrate layer and the first gasket; and a second acoustic resistance element being positioned directly between the first substrate layer and the second gasket, wherein the first acoustic resistance element and the second acoustic resistance element provide a time delay and spatial filtering for the audio input signal received at the MEMS microphone assembly. an enclosure; a single micro-electro-mechanical systems (MEMS) transducer positioned within the enclosure; a plurality of substrate layers to support the single MEMS transducer, wherein the plurality of substrate layers define a first transmission mechanism to enable a first side of the single MEMS transducer to receive an audio input signal and a second transmission mechanism to enable a second side of the single MEMS transducer to receive the audio input signal; wherein the first transmission mechanism includes a first sound aperture, a first acoustic tube, and a first acoustic hole and the second transmission mechanism includes a second sound aperture, a second acoustic tube, and a second acoustic hole, wherein the first acoustic tube and the second acoustic tube extend longitudinally over a first substrate layer of the plurality of substrate layers, wherein the first substrate layer is a polymer; and wherein the first sound aperture, the first acoustic tube, and the first acoustic hole enable the first side of the single MEMS transducer to receive the audio input signal and the second sound aperture, the second acoustic tube, and the second acoustic hole enable the second side of the single MEMS transducer to receive the audio input signal, and wherein the first transmission mechanism includes a first sound aperture, a first acoustic tube, and a first acoustic hole and the second transmission mechanism includes a second sound aperture, a second acoustic tube, and a second acoustic hole, wherein the first acoustic tube and the second acoustic tube extend longitudinally over a first substrate layer of the plurality of substrate layers, wherein the first substrate layer is a polymer; and wherein the first sound aperture, the first acoustic tube, and the first acoustic hole enable the first side of the single MEMS transducer to receive the audio input signal and the second sound aperture, the second acoustic tube, and the second acoustic hole enable the second side of the single MEMS transducer to receive the audio input signal, and a first gasket positioned below the first sound aperture and the first substrate layer 121 to couple the MEMS microphone assembly to an end user assembly; a second gasket positioned below the second sound aperture and the first substrate layer 121 to couple the MEMS microphone assembly to the end user assembly; a first acoustic resistance element being positioned directly between the first substrate layer and the first gasket; and a second acoustic resistance element being positioned directly between the first substrate layer and the second gasket, wherein the first acoustic resistance element and the second acoustic resistance element provide a time delay and spatial filtering for the audio input signal received at the MEMS microphone assembly.