If you want a realistic result, you can use box2d or chipmunk (already built into cocos2d) to make physics make the car act like those objects in "Doodle Truck" or "Tiny Wings". There are quite a few textbooks on the Internet. Of cox, which requires another setup and settings for the game to work properly. Otherwise, you need to think about the data structure of the "road", which makes the car know that this should be the angle of rotation. I think this is the hardest part of this simple game.
To move the background, it is simple and should have many possible ways. The simplest thing I can think of is to set the position in the frame in accordance with the current speed of the car.
Creating a car: you can create a class representing it, including CCSprite in it, which handles animations, rotations, flip .... and everything related to the display of the car.
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