The format voice memos come in
Record a voice memo on an iPhone and you get an M4A. Record with most Android recorder apps and you get one too. It's the usual wrapper for AAC audio, the codec phones use because it sounds better than MP3 at the same size.
Upload it as it is: there's no need to convert it to MP3 first, or rename the extension, or anything else. Converting would only shave off a little quality on the way, since every compression works on what the previous one left behind.