you have to analyze the problem little closer:
Nipples normally don't rust since they out of brass or aluminum. Spokes can (if not stainless or of poor quality) if the nipples are aluminum there is often contact erosion between them and the spokes. I would just oil the nipple spoke connection to prevent further deterioration - leave the whole thing and ride. If truing is necessary, it often works after letting the oil soak in a little, if a spoke nipple fails during truing you can replace it individually with a brass one, rarely it needs a new single spoke spoke too.
Contrary to the other commenters before, I would not replace a wheel only because nipples are not perfect turnable - unless I need to turn them and they fail.
(it seems that Fbin NY has a reasonable approach, which I basically concur with - I saw his comment only after typing mine)