Adding to this rather than reposting. Wheat item tool tip states it should be received from Wheat Plants, which do not seem to exist in game. All resources out of game (guides, maps, etc.) list it as only received from Everfall Provisions Crates, which is not listed as a source in the in-game tool tip. It can be found rarely in these crates.
Unclear if the bug is that the tool tip is wrong and should list only Provisions Containers, or that the plants should spawn and don’t. However, as a basic farm cereal produce, it should be a plant like Barley and Corn in other areas.
I’ve found plants that are non-gatherable that could be meant to be wheat but simply do not spawn anything but I could be wrong (might be a version of barley?)