I don't think you can put id3tag on wav file.
well after 10 second search on google
this is what I found
In my quest for great sound quality, there are some songs and CDs that I'd rather not convert to mp3s. I've recently added an 80GB hard drive to my head unit with a USB input, so I have the room for larger files. I've tested mixed folders, and the .wav files are played the same as mp3s, but there's no artist/title option, just a single file name. With mp3s the artist and song title are displayed on their own line.
My question is if there's a way to name a .wav file with a structure similar to an mp3 instead of one file name.