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You can do that with VLC.
With the song playing drag the now playing thing at the bottom up so you can see the playlist. The now playing thing will be on top, now with a three dot menu button, tap it.
Then select Bookmarks.
Then move the progress bar to wherever you want and hit the + sign at the upper right corner. You can even rename each bookmark.
In this screen you can also move between bookmarks with the controls above the progress bar.
Have you considered using a podcast player which can play local files?
They are specifically built with annotations and notes and should help better in this regard. I can't give specific recommendation but you can find a good one on fdroid by searching and using some.
I don't have an answer, but FWIW, here's ideas for expanding your search in case exactly such a thing doesn't exist:
video players can sometimes handle audio too, maybe a video player has this function
players that have command line interfaces sometimes have timestamp parameters (i think such players exist on Linux, don't know about Android)
Podcast Addict supports bookmarks as well, and is great for all kinds of audio.
Good luck with your practice!