The easiest mods you can do to your car without spending any money are adjusting your driving and reducing the weight of the vehicle by removing things you don't need (anyone thinking mini-van backseat removal?). The wheels would help in two ways, first off it would help during acceleration because there is less mass to get spinning, secondly, wheels are considered rotating mass which I believe can roughly be figured as 2x the weight of the object rotating. So, wheels are probably one of your next best mods you can do. The only thing to watch for though is how big they are in diameter and how wide they are. If they are wider then stock, you will have more wheel contacting the ground and have more rolling resistance which could negate any gains you made from the upgrade. Same goes for size, the bigger the wheel, the more the factor of rotating mass will come into play.
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