At a constant RPM, like cruising on a freeway, the wheel doesn't make a difference. You need to have an acceleration or deceleration for the wheel to make a difference.
In the absence of losses due to the tires and axle and air drag, small or large wheels will just spin at the same RPM forever. Axle drag is the same for either wheel (same RPM). Tire losses are the tire's problem, not the wheel's. Air drag is pretty much the same, with the same tire front profile, with some extra drag possible if you make a fan out of the wheel. I'll blame extra drag due to wider tires on the tires instead of the wheels.
That pretty much leaves just the tire to create energy differences. Wider, stickier, higher rolling resistance tires (sport tires) will eat more energy at a constant RPM than more efficient tires.
Yes, larger wheels can waste more energy during acceleration (and contribute more regen energy during deceleration). They are usually, but not always, heavier, with additional weight extending beyond the radius of the smaller wheel. That will hurt acceleration performance. But they could be carbon fiber wheels, lighter than the smaller wheel, and might require less energy to accelerate. Still, it'll be a small contribution to efficiency compared to the tires.