Wireless device queues

Typically, wireless devices have four queues for the different access categories, and additionally buffer somewhere for aggregation in HT mode.

Schematically:

Note that the software queues exist for each virtual interface, and the aggregation queue there exists for each aggregation session. This picture reflects iwlwifi – the aggregation queues might be in the driver (software) instead (ath9k).

The FIFOs are typically shallow and only used to buffer DMA latencies. In any case, they typically can't be changed anyway.

Aggregation might collect up to 64 frames into a single aggregate, and all those frames must be on the queue first, so those queues should be allowed to get a fair number of frames to allow forming aggregates most effectively; note that some drivers limit the aggregate length to less than 64 (iwlwifi, for example, currently limits it to 31).

iwlwifi also separates virtual interfaces a bit more and gives each of the two virtual interfaces its own set of hardware queues, but that doesn't really make a big difference.

Wireless specific issues

If a wireless device operates as an access point, it can be transmitting to multiple stations at the same time, at very different speeds. If, for example, the link to a station A is really bad, a single short frame to it might take more time than a number of longer frames to another, station B that has better signal.