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I would think that, with city driving and frequent accel/decel events, lower unsprung weight would come into play more than rolling resistance.
Tire Rack only has only one 12" tire but fortunately it has a 15" counterpart. The 12" is 13 lbs, the 15" is 16 lbs. It stands to reason that a 15" steel wheel will be heavier than its 12" counterpart. So the 12" combination should give livelier acceleration at less energy cost, even discounting any overall diameter discrepancy -- which would also favor the 12" combination.
Potholes are another matter! Also there might be fitment issues, particularly whether the brakes would fit inside a 12" rim.
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