I agree with Cyberwiz. If you need it to be a .WAV then don't read the rest of my post...
A .MP3 is a compressed music/sound file, and unless you have some of the best ears in the world, you won't hear any difference. Just convert the .WAV files into .MP3 files using any audio/media converter. A few are:
- Blaze Media Pro (Best media converter/CD ripper/CD burner (audio) IMO)
- I use Sound Forge for .WAV to .MP3
- WAV2MP3 Wizard
- Do a Google/Download.com search for 'media converter', 'audio converter', 'wav to mp3' or 'wav2mp3'
Then just burn the .MP3 files onto a CD using NERO. Nero has a bar at the bottom telling you how much space is left on the CD, but assuming you converted from .WAV to .MP3 , you shouldn't even fill half the CD up