Sounds like you have been watching too much of the Dog Whisperer.
Don't forget this is entertainment...and Cesar is laughing all the way to the bank.
I would suggest your wife get enrolled in Puppy classes that teach with positive methods. That you work on touching feet three or 4 time a day...give a command each time you are planning to touch her feet. Our snow is just starting to melt here and we are starting to get into the mucky season...I have a doggie here that does not like his feet touched or wiped
....when we come back from our walk...he sees the towel and is told "foot up" and has to stand politely while being wiped...then get's a treat for being good...and praise. We don't wrestle or roll or anything. They don't have to love it....but they have to learn to tolerate it.
Have you started clipping her nails yet? This is also something that may be a stuggle when you have a pup that does not like feet being touched. I would also suggest you do nail clipping every week....even if there is nothing to clip...just touch the clippers to the nails...and make sure she learns to tolerate it.
She sounds like a great pup...these are all things that you have to get through with patience and training.
Gina