Making wheels for paper model vehicles can be done by many methods, but the one I have found best is the "coil" method that I learned from such designers as Petr Krudej, on his "Amater" model buses, and also the ones found on ZMK model trucks. Primarily for 1-100th scale, these can be simple, like the ones found on Minimodels, or more complex, like ZMK's. 

Making the complex ones is tricky, and I have found no instructions elsewhere, so here I have produced photos and notes to help you build them.

It's a tricky bit of paper modelling, due to the small size of the parts (you should try it in

1-100th scale!), so take care and with practice you can make very good-looking wheels. 

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Click on the picture to view the PDF, or right-click-save-as if you like.