George,
I have a William Green drawing of a 13 inch M-1861. It has some good detail of those wheels and the axle they mount on. Those two wheels mount on an eccentric axle. Each wheel requires two hand spikes one to turn the axle down and a second to turn the wheel. Green says they are used to move the gun back into battery after firing.
The drawing also show the elevation hand spike. What looks like a lifting eye in the center of the mortar bed id really a fulcrum for the elevation spike.
The Mortar at Petersburg does not have the wheels.
George if you would like a copy of the drawings drop me a PM with your email address and I will send you a copy.