I have a customer that is looking for someone to send out his 1970 Challenger steering column and steering wheel to to get a full restoration on who is doing this kind of work at this time.
Thanks

I believe Cuda Cody who runs https://www.e-bodies.org does that.

He also posted this 4-part video that helped me though some of my questions.

https://www.youtube.com/watch?v=GfXK2cJKrJY

Those E-body steering column rebuild videos are a godsend! Going through mine now.
Sounds like the OP is looking for someone to do it for them. I am not sure who does it.

As far as steering wheel restorations, you can search and see there are a few places doing them.
Doug LePack in Canada
David Tays in Indianapolis
and others i am sure.

Cody used to do the restorations. I'm not 100 percent sure he still does, but I'm pretty sure he still does. Definitely worth checking if he's in the market for someone who knows what he's doing.