Good gaming headsets will be analog 5.1 surround (3.5 mm 4-way jack, not USB or wireless). USB/wireless tries to emulate the surround effect via software but the results are strictly stopgap. I realize you specified wireless and can certainly relate to why you would, since the prime weakness of pretty much every wired headset on the market is the shitty cut-corner poorly designed cabling. I have a drawer full of headsets with connectivity issues due to poorly designed cable connections that work themselves loose in the course of 6 months or less of normal use. There's a Razer, 2 Logitechs, a Corsair and an A-4 Tech in there...
What I have now is a Tritton AX-51 pro.
http://www.trittonusa.com/products/gaming_audio_technology/#Gaming
Bought it for 90 bucks at Fry's. The fact that it's a true surround setup with 8 speakers jammed into it was an initial concern for me (going on the 8x increased odds of something fucking up here), but I liked it's wire design enough to take the gamble. I think the breakaway plug between the inline controller and headset is a major contributor to it's longevity, and will definitely never buy another wired headset that doesn't have this simple feature. Just unplug and leave the damned thing on while you go to the bathroom or whatever, and if the inline controller fucks up (a prime location for loose wire connections to develop), it can be replaced with a new one.
It's worked flawlessly for 9 months, and performance is exquisite for both gaming and music. It's also the most comfortable headset I've ever owned (despite it's bulky looking appearance) and the only one that hasn't caused sore spots on my ears from wearing it too long. An EQ is required to get the most out of this particular headset, though no optimization software is included. A Vista 32/64 bit/Win 7 compatible version of the old XP Realtek 10 band equalizer is here
http://www.filecluster.com/downloads/Realtek-AC-97-Drivers-for-Vista.html
Install it and you're good tom go.
I'm too poor to be able to recommend a decent wireless system. All I can tell you is that cheap wireless is shit and you're looking at $200 or higher for a decent one, so I thought I'd throw this up as an alt.
