If you want play the cue with the wav file, you can use winamp with the cue player. If it does not work, open the cue with notepad and change the extension to .wav.

If you want to burn the cue, there are two options : one could be using burrrn and the other, using Exact Audio Copy. If you know what "offset" is, I suggest you to use EAC; just go to EAC > Tools > Write Cd-R. Then, load the Cuesheet, set your correct write offset and burn.