Default Q: How to exchange kernel from 2.6 to 3 ?

Hi everybody,
a lot of people over here in Germany are using a new car navigation system DSR-N 270 / 370 running 4.0x with old 2.6 kernel.
Here is the link, site is only available in german language unfortunately:

http://www.pearl.de/a-PX8324-5446.shtml

We would like to use DAB software but this only runs under 3.X kernel.
Can anybody out there help to upgrade the 2.6 kernel to 3.0 ?
2.6 kernel for this navigation system is available as source from the supplier:

ftp://ftp.pearl.de/treiber/PX8324_12_134138.rar

Any help would be really appreciated as Android now also enters
car navigation market !

Regards

Joachim