بسم الله الرحمن الرحيم

That wig that has been fitted to the head through surgery and it cannot be removed from the head is in the ruling of a real limb of the body. While doing wudhu a person can suffice with doing masah (wiping) on it.

The second type of wig which can be easily removed and put on is in the ruling of a hat (topi). During wudhu it has to be removed and masah must be made on the head.

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للمفتي محمد أشرف الاشاعتي

Vol.1 Pg.87