rear wheel
let's start with a 12 gauge minimum standard as proven time & again.
what exactly you want your final wheel config to be depends on pedal-preferences and drive-train style...but sometimes what it actually turns out to be depends on budget.
certain configs are available off-the-rack for next to nothing ie the basic 105G steel shimano coaster, and used to be a basic 105G steel freewheel but i haven't seen one in a while. assuming the minimum standard, at the low-to-mid budget, your options are slim. searching worksman and husky is your best bet for the best choices, imo. i'm curious-->anyone here ever actually see a worksman # "C6R" rear drum wheel for sale anywhere?
golden eagle offers coaster & freewheel (disc or rim brakes) with 12G SS spokes, spendy but worthy, imo. i loved mine, beach cruzin' luvs 'em now, and 'mike45's new one sounds kick-butt.
i now use 2 custom wheels, moped ('82 amf) drum-brake hubs, clincher steel rims, 10G front, 9G rear (singlespeed freewheel)...VERY heavy but they'll outlive me. i dunno who built the front one, but The Wheelmaster (a member here) built the rear one & it's a work of art.
all depends on how deep it's got you, and how much you believe, i guess...if you know you're gonna ride for a long time, save for & buy the best right off...otherwise find the best mechanical/economical compromise and go for it.
btw-i know this, if it helps. on a basic 12G steel wheel, when installed meticulously, a HT sprocket assembly will do just fine & cause no damage. i put around 3k on one with various HT's & a range of sprocket sizes, and then used the same wheel for a gebe for over 5k easy.
front wheels are a different story, tons of affordable (drum or disc) options that work for MB'ing.