To burn an audio CD with continuous audio files that span more than one CD track using cdrecord, you need a cuefile. Here is an example of a cuesheet that I named cuesheet.cue:

FILE "audiofile_1.wav" WAVE
  TRACK 01 AUDIO
    TITLE "foo 1"
    INDEX 01 00:00:00
FILE "audiofile_2.wav" WAVE
  TRACK 02 AUDIO
    TITLE "foo 2"
    INDEX 01 0:0:00
  TRACK 03 AUDIO
    TITLE "foo 3"
    INDEX 01 4:00:15

The command that I used in FreeBSD to burn the CD is as follows:

cdrecord -v dev=1,0,0 -pad -dao cuefile=cuesheet.cue