the airbag will be your bigest problem on both counts here
the e36 compacts used a 1 stage airbag, the majority of the e46 wheels (including the mtec wheel) use a 2 stage bag.
there was/is an E46 sport wheel in exactly the same design as the sport wheel available on our model, with the same 1 stage bag.. but, the "slipring" or function collar on the 2 wheels are totally different.
so an E46 wheel will fit on an E36, but all functios will be limited or non existang (airbag being one..)
On the interior side of things, physically the seats will swap over.
But be wary of the passenger airbag sensor mat connector.
if it doesnt fit then a simple change of plug might not be good enough
the rear seats wont fit though anyway, so unless you have the same colour leather rear, its just not worth it unless your getting them recovered