Okay, I found a source for your wheels. It's on EvilBay:
http://cgi.ebay.com/1-24-2002-RED-LO...ayphotohosting
There are two available; the other is black.
--Having spent the last night at work researching this stuff, I have to wonder what you're building. An oldschool Europa or Elan with newer Lotus accessories, perhaps?
Nick