There is no point to burning the MP3 to an audio CD. Whatever program you use to burn CDs will just decode the MP3 to PCM and then burn them in audio CD format (.cda). The quality won't change one bit.
Some DVD players can play data CDs with MP3. The player will read them off the disc as data, decode them, and send the result over either the analog or digital output of the player to the receiver (depending on how you have it connected and configured). If you burn a data disc with MP3 you can get well over 100 songs on one CD whereas with an audio CD you'll get 15-18 songs depending on their length. Again, quality will not change.