I'm not a headphones guru, you might want to check with head phone specific forums. There's a healthy sized community out there.
Wire vs wireless. It's common consensus that if you go wireless route, you will take degradation in sound quality, especially for money. The wireless itself is limiting factor so even $400 wireless headphones won't ever sound as good as equal level wired ones. One reason wireless home theater speakers don't have stellar reviews.
Stereo vs Surround. I'm not really sure if surround headphones are even worth it. Check the forums. As far as wireless next gen audio surround, I think is a pipe dream at this point. we're talking about a new cable format (hdmi) with the bandwidth necessary for uncompressed, but then squeezing that bandwidth in a wireless signal X 5 channels. Unlikely. I kind of doubt that headphones marketed as surround really are more surround sounding than regular headphones. There's not that much space in there even for direction placement of the speakers.