What? Wheat refers to American Whiskey with a 51% Wheat content. To make whiskey, you make a beer (in this case, 51% wheat beer), distill it and then age it. Wheat tends to make a more mellow whiskey than say rye, which makes a spicier dram.
Where? Wheat whiskey is mainly made in the United States (that's where the category is defined).There is a small amount made in Germany.
When? American Whiskey is really the spirit of the United States, intertwined in its history. From the early European settlers, Presidents, Gangsters and more, were all involved in Whiskey's history. It's only recently though, that Wheat Whiskies have started to come to the fore.
How? Enjoy it neat. It is such a mellow drop, that only delicate cocktails will allow the spirit to come through.