I want to point my domain to cPanel for hosting and Google Apps for email and same time I want the domain to ignore mx entry on the server so if the server goes down I can still receiving emails to Google Apps
If you just want Google to handle your mail, and bypass your server all together, just edit your domain's DNS settings with Google's MX records, while pointing everything else to the cPanel server.
Here's what a BIND config file looks like on one of the domains I manage that does just this (slightly modified):
You can edit www with a wildcard such as...
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