To make it FiveM compatible, you have to just stream it like any other file, no carcols or anything needed, you just need a __resource.lua, no text needed in it, you just have to name the wheels to ones from default GTA, like wheel_musc_01.ydr. You can find the wheel names in OpenIV somewhere, too lazy to find the directory again, but it should be in one of the patchdays.
TL;DR
Stream the wheels like any other regular resource, the only reason the wheels will not work is that it's meant for story mode and it's an add-on, so you will have to rename the wheels to ones that are from default GTA to replace.