The wheel on the soles of the feet is spoken about in the suttas. This is one of the 32 mahā purisa lakkhaṇa. The complete set of marks are only found on Wheel-Turning Monarchs and Perfectly Enlightened Buddhas. They are the results of past wholesome actions and they predict a non-physical quality. The most detail about these marks can be found in the Lakkhana Sutta in the Digha Nikaya.
1.7 Monks, in whatever former life, former existence or dwelling-place the Tathagata, being born a human being, lived for the happiness of the many, as a dispeller of fright and terror, provider of lawful protection and shelter, and supplying all necessities, by performing that kamma, heaping it up, lavishly and abundantly, at the breaking-up of the body after death he was reborn in a happy state, in a heavenly world, where he was endowed beyond other devas in ten respects: in length of heavenly life, beauty, happiness, splendour, influence, and in heavenly sights, sounds, smells, tastes and contacts. Falling away from there and coming to be reborn here on earth, he acquired this mark of the Great Man:
(2) on the soles of his feet are wheels of a thousand spokes, complete with felloe and hub.
1.8 Being endowed with this mark, if he keeps to the household life, he will become a wheel-turning monarch … Conquering without stick or sword, but by justice, he rules over this earth as far as its ocean-boundaries, a land open, uninfected by brigands, free from jungle, powerful, prosperous, happy and free from perils. As a ruler, how does he benefit? He has a great retinue: he is surrounded by Brahmin householders, citizens and villagers, treasurers, guards, doorkeepers, ministers, tributary kings, tenants-in-chief, and pages.
And if he goes forth into homelessness, he will become a fully-enlightened Buddha … As such, how does he benefit? He has a large retinue: he is surrounded by monks, nuns, male and female lay-followers, devas and humans, asuras, nagas and gandhabbas..