Leather on your steering wheel gets lots of oil, dirt, and grim on it from your hands. It NEEDS to be washed. "Wipes" and "conditioners" are all worthless. They add an oily shine to the leather to make it "look" good.
Get Whool lite detergent and mix about 1:4 or 1:5 with hot water. Scrub the leather with a soft brush or a rag with the hot soapy water. This is the BEST way to clean leather. What you do after the leather is clean, is up to you. But just using leather wipes and/or conditioners like Meguiars will just bury the grim, dirt, and oils from your hands and layers of shiny filth start to build.