AFAIK, .cue files go with a CD image, not a data file. You would need the image to burn them again. Or just use the MP3 itself, nero will convert it to a WAV and burn an audio CD just fine, no need ...
It has been a very long time since the average computer user thought about .cue files, or cue sheets, the metadata bits that describe the tracks of an optical disc, like a CD or DVD. But cue sheets ...