Originally Posted by CdnoilRAM
Running a set of 26" wheels will be as bad, if not worse, than running 36" tires. It's all about where your rotational mass is. A 26" wheel has a LOT of it's weight on the outer rim, and compare that weight to the mass of rubber of the 36" and you'd be very close to the same moment of inertia numbers. I would run the 22s if you want to run a bigger wheel and downsize the tire.
I run 26's now with a 315/40/26 (35.9" tire), so a 305/30/26 would be a pretty big difference.