On Frozen Orb, much of it depends on how many points you are putting into Cold Mastery. Cold Sorc builds are the general exception to the -res>%damage rule, as there are very few sources of increased %cold damage available.
If you are using sunder so frozen orb is your main/only skill, cold mastery should already be maxxed. Sunder breaks immunities and sets the enemy cold resist to 95%, so if your Cold Mastery gives -195cr, further -enemy res is pointless due to the minimum -100 cap.
So unless you are like a Frozen Orb/fireball sorceress or some other hybrid, CD%>-res on Sunder.