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If your banners are all in a single directory separate from other files that you may still want to be served directly a basic rewrite like the one below should do the trick:
RewriteEngine on
RewriteCond %{HTTP_HOST} ^(.*)www.exemple.com/wp-content/banners/$ [NC]
RewriteRule ^(.*)$ http://cdn.exemple.com/wp-content/banners/$1 [R=301,L]
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