While acceleration varies with tyre size, torque does not. This is due to the fact that smaller tyres are closer to the centre of rotation, requiring more force to generate the same amount of torque and, consequently, higher acceleration (F=ma).
Smaller vs. larger tyres of 30 Inch Wheels are frequently debated, as is how tyre size affects crucial driving factors like speed, traction, acceleration, and so on. However, one metric is torque. And you've come to determine whether smaller tyres provide more torque?