So I have recently sold a 914 project and am getting it ready for shipment. My problem is that I have no wheels. It is a 5 lug car and is narrow body. I am having the hardest time trying to find some early offset rollers and I am wondering if I could fit late offset wheels. The car doesn't have the brake calipers on it but I'm not sure on rubbing. Also, if someone has some Early Offset rollers they are wanting to part with, I would be very interested if they are in the southeast (I'm in Chattanooga, TN but I can travel a little.)

Any wheel, steel or alloy, that fits a 911 bolt pattern is going to cost you.
Ask the buyer if he might have wheels.

I am the seller. I'm fine buying some but I have been having a really hard time finding some early offset cookie cutters or phone dials, but I can find late offset phone dials, sewer lids, and other late offset wheels a little easier.

Buy 4 spare wheels. Spares from a 944 should be about $50/each

Thesamba usually has some cheap steels for sale too

I've made rollers from 3/4" plywood.

Ha! I grew up in Chattanooga! Your best bet is probably some Cookie Cutter wheels. They're usually the least expensive 5 lug you can find.