That isn’t the intention of wheel. The point of wheel is to control access to the su or sudo command. It doesn’t outwardly provide more access than that to files or directories. Another example is if you’re part of the adm group, that gives you the ability to see into the journal (journalctl) fully without being root.
Depending on what the files or directories are, you may be better off using file acls (see man setfacl).