Of course among the best wings I had came from Anchor Bar in Buffalo.
But a very good contender is Dorrien's Irish Pub in Jersey City, NJ by the Path station. Very good sauce and pretty large wings. They go great with the pub's in house microbrew (a nice variation on a Sam Adams or Shiner Bock.)
Most wings I've had tasted like they came out of the freezer and were boiled to heat up.