Nero can apply track breaks - Right-Click after adding to layout, and Select Indexes & Splits.
Other burn programs, not sure - no CUE with it?
If you have room to expand it to WAV, the the editor in EAC -
www.exactaudiocopy.de - would allow you to create index points (track start) in a cue sheet, and with some drives, burn it!
But the editor (Process WAV) cannot load MP3 files directly.