Very specific example:
enterprises.cisco.ciscoMgmt.ciscoProcessMIB.ciscoProcessMIBObjects.cpmCPU.cpmCPUTotalTable.cpmCPUTotalEntry.cpmCPUTotalPhysicalIndex.7 = INTEGER: 131

The VALUE in the above entry is a reference to the INDEX of the item in the entityMIB.

As far as I have been able to determine, there is no way of creating an LLD item which returns:
'{#entPhysicalName}' utilization: {#cpmCPUTotal5sec} %

There are many questions about using OID's in the name field, all of which are easily overcome with proper macro's, this doesn't seem to be the same.

The SNMP indexes are different for the same item.

Cisco templates generally, and those specifically for resources or even for CPU don't have a solution to this issue.