I agree with Mconlonx, practically we dont apply this nor care about how fast we accelerate. We just ride and enjoy every bit of it.
2013 Cannondale CAAD10 * 2012 Tern Verge Duo * 2011 Trek Sawyer * 2011 GT Avalanche 3
Of course in practice smaller wheels will tend to be lighter so there might be an advantage - but you specified equal mass wheels. There could also be an aerodynamic advantage to the smaller wheels. OTOH, if the tire construction and pressures are kept fixed then there tends to be a rolling resistance advantage for larger wheels. Both of these are small effects - details of both bikes and other factors (e.g. speed reached) would need to be specified to see which one is greater in a particular case.