Originally Posted by
noglider
No, the larger wheel accelerates faster. Rolling resistance is the deflection of the tire at the front edge of the tire patch. That angle is more severe with the smaller wheel.
Another way to think about it is that both wheels require the same amount of energy to turn one revolution, but the smaller wheel requires more revolutions to go a given distance.
This has not been my experience. Smaller wheels give better acceleration. The drawback to smaller tires is that they are more affected by bumps and pot holes requiring wider tires at less inflation to act as suspension or to have shocks that add to weight and complexity. My Moulton rides smoother than my Raleigh Sports but I think there is some loss in shock system. The rolling resistance you mention above, the angle changes little between 20" and 27".
Just my 2 cents.