I have recently implemented wireless debugging using the code from this repository. However, maintaining it on both ends can be quite challenging. You can find the code for wireless debugging at this GitHub repository: https://github.com/espressif/esp-dev-kits/tree/master/esp32-s3-usb-bridge/examples/usb_wireless_bridge.
It would be great to have the CDC, JTAG, Serial, and MSC functions abstracted into an API so that we can customize the message queue by calling the interface. Additionally, it would be interesting to explore the possibility of supporting wireless debugging using ESP-NOW.