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Use find_program() to set CMAKE_C_COMPILER and CMAKE_CXX_COMPILER. Originally the variables was set to compiler name, without absolute path. CMake 3.0 tries to find them in CMAKE_FIND_ROOT_PATH (since CMAKE_FIND_ROOT_PATH_MODE_PROGRAM was set to ONLY) and fails.
This folder contains toolchains and additional files that are needed for cross compilation. For more information see introduction tutorials for target platform in documentation: http://docs.opencv.org/doc/tutorials/introduction/table_of_content_introduction/table_of_content_introduction.html#table-of-content-introduction