I would definitely replace the rubber before the wheels. The stock rubber is "ok" but definitely not a strong point.
Make sure you know what your state laws are on tires vs fenders. I believe some states require the tire not stick out further than the fender. Check to be sure because you don't want to invest the money and then have to undo it to pass inspection or get out of a ticket or whatever.
Congrats on the new Wrangler!
2014 JKR Granite Crystal, 5.13 Auto: RK X Factor 2.5 Inch Lift, Artec Front and Rear Truss, Artec Rear LCA Mounts/Skids, Poison Spyder HD Crossmember, Rock Hard Gas/TC/Evap/Oil Skids, Rough Country Front & Rear Diff Sliders, Nitto Trail Grapplers 37x12.5x17, Pro Comp 97 Series Wheels, Synergy Weld On Rear Trackbar Bracket, PSC Hydroassist, T6 Aluminum Tie Rod, G2 Gold Chromoly Axle Shaft.