>>1030660Don't upgrade the wheels unless you have to. New Wheels will probably be worth more than the bike. Getting them trued & the bearings greased by a bike shop is a good idea though.
For tires, chain reaction cycles, wiggle & amazon are all good. Get some new tubes too. (i assume you have 26" wheels) You want to upgrade to some 26" slicks (no knobs). They will roll much better on pavement, and the tire width/ volume/ inflation dictates how plushy the ride will be and how well it will deal with rough roads, not the tread. You'll have completely adequate grip on gravel etc with wide slicks.