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I'd say go for the rims first,depending on how bad you need them. I don't have any pic's, but when I got my car about 9 months ago, it had some 19' chrome rims that looked like they came off a Lexus or Caddy. So had to go with the rims.
I would say go with the "wheels" lol.. Get the things that are nescessary first.. then save up for mods
the wheels aren't "necessary" either. performance before appearance man!
Agree with performance before appearance.... but the OP simply stated he "needed" wheels... to what extent he means by "need" i do not know.. but needing and wanting something i took into account. if he "needs" wheels.. then buy wheels.. he does not "need" tuning software.