use this program
http://www.mympxplayer.org/tool-vidr...ter-df821.html
its called vidrop
you need to select a preset that is 320x240
there are presets for rockchip players, choose the right one for you
these players have to have the video in exact right format
so for you it will be
320x240
300-500kbps video rate
MP2 for audio not mp3!!!
download the program and try it, it will work