If when asking about wheel size, you're thinking about rotational inertia, the hub is always at the center so that doesn't change. OTOH there are subtle differences.
1- the larger the wheel, the slower the rotating speed, so that would argue for larger wheels
2- the larger the wheel, the higher the torque loads within the hub, so that would argue smaller.
Neither is enough to be a deciding factor in any way, so decide based on your overall preference regarding the bike as a whole.
But, if you're in a very hilly area, and plan to push the limit for input gear ratio (chainring/rear sprocket), the smaller wheel will effectively give you the lower gearing without doing so. Here the benefit of lower internal torque could be meaningful. This could make a big difference if you're also very heavy.
__________________
FB
Chain-L site
An ounce of diagnosis is worth a pound of cure.
Just because I'm tired of arguing, doesn't mean you're right.
“One accurate measurement is worth a thousand expert opinions” - Adm Grace Murray Hopper - USN
WARNING, I'm from New York. Thin skinned people should maintain safe distance.