My personal choice would be a PIC device but thats because I use a lot of them and I know their hardware and firmware quite well, you could use almost any micro with enough pins and storage.
Nobody makes a micro with a USB codec, telephone interface and audio amplifier built in, that would be a silly waste of resources.
Before going further, you need a specification to work to. For example:
1. does your gadget have to make outgoing calls and if so, for what line characteristics and what dialing method, these vary from country to country.
2. What should it do when an incoming call arrives, should it answer automatically?
3. What impedances and line levels are needed at yout 3.5mm socket?
4. What speed does the USB interface run at and is it a client or host?
5. What is the USB interface actually going to carry?
6. How is it to be powered, considering the safety problems and legal requirements of your telco?
Brian.