audio quality

I am downloading mp3 128kb/s music files, i then turn them into wav files using
audacity, i then send the files to windows media player to burn to cd.
My queries are a) will my cd be noticeably different to the original cd. b) would
using a different programme say nero give better audio quality on my cd. c) how
does audacity turn mp3 into wav.

My thanks to any responders.

If you have reasonably good ears and reasinably good equipment - the MP3s at 128 will not be as good as the original CDs. 256 would be much better - close to CD quality.

Turning your MP3s into WAVs will not add back the missing audio that was thrown away when the Mp3 was originally compressed - it’s gone forever. It does, as you know, though let you burn CDs from the WAVs.