I don't know if anyone can restore or replace the foam?

About 8-10 years ago Matt from MCB trim rewrapped 2 tough wheels for me at separate times with leather. Restored the metal spokes also. They look really nice and feel great in your hands.

One of my wheels had spiral stuff wrapped around the foam and left deep impressions in the foam. He wraps the foam with leather and the foam must be smooth. He spent months on it for me to get the foam smooth with fillers and called me like twice. It came out really smooth and no spiral indentations was visible in the leather, that was a tough restore and it is holding great today from almost 10 years ago.

I looked on his website before and didn't see anything about tough wheels, he's worth a call imo.