Albert Barnes Commentary 1 Kings 7:32

"And the four wheels were underneath the panels; and the axletrees of the wheels were in the base: and the height of a wheel was a cubit and half a cubit." — 1 Kings 7:32 (ASV)

The diameter of the wheel here (two and a quarter feet) can be compared with that of the earliest Assyrian chariot-wheels, which was under three feet, and also with the front wheels seen in representations of Assyrian enclosed carriages, which scarcely exceeded one-fourth of the entire vehicle's height. The wheels of these movable lavers appear to have been a little less than one-fifth of the height of the entire structure.