Moisten a square of paper towel and lay it out on a flat surface.
Place seeds across the surface of the dampened paper towel. Arrange the seeds so they do not touch one another. Moisten a second square of paper towel. Place the second paper towel directly atop the first to create a paper towel sandwich with wheat seeds in the middle.
Choose any side of the sandwich, grip its edges and gently roll it up into a cylinder. Repeat the process, beginning at Step 1, for as many seeds as you desire.
Place finished paper towel and seed cylinders into a clear, sealable plastic bag. Seal the bag and allow it to rest at room temperature for four to five days. After the waiting period, open the bag, remove the cylinders, unroll them and remove the top paper towel to access germinated wheat seeds.
Sow winter wheat seeds outdoors in fall--six to eight weeks prior to freezing temperatures. Sow spring wheat seeds outdoors at the beginning of spring.
Wheat seeds may be broadcast over a large area by hand. Toss handfuls of seeds over the planting area---attempt to evenly scatter seeds. Use a bow rake to incorporate the seeds with the planting area's soil. Run the bow rake back and forth across the seeded area to push the seeds beneath the soil's surface. Work winter wheat seed approximately 2 to 2 ½ inches beneath the soil's surface and spring wheat 1 to 1 1/2 inches.
Drag a garden hoe across the planting area's soil to create a miniature trench, called a furrow. Drop a thin layer of wheat seeds into the bottom of the furrow. Use a bow rake to fill the furrow with surrounding soil.
Water wheat rows daily to keep the topsoil evenly moist until germination. Wheat rows in areas that receive more than 9 inches of annual average precipitation do not require irrigation--the seeds germinate naturally.