Ok well if I really think this one through we might be able to get an answer. My initial guess is in the realm of 1000 to 2000 brain cells per leg or more. If all that is required to fulfill "Spin Wheels" is that the legs move in the correct pattern to "Spin Wheels", discounting any need for balance, steering, or any other action on the part of the brain, then I think those above numbers might do it.
You can train a small neural network (of 1000 to 2000 nodes) to recognize one or maybe two letters. I think it would thus be possible to take that same network and have it recognize a proper pattern of signals to send to the legs in order to get them to "spin wheels". I may be off a bit though. I'm not an expert on these Neural Networks, and for sure IANANS (I am not a Neuro-Scientist). Heck, I don't even ride a bike yet!