Or use 17” sportbike rims and run them with tubeless tires.
17" rear tends to be quite wide, but a 19/18 or 21/18 setup would still provide a lot of great tyre choices. It's no problem to seal a spoke rim for mc tubeless tyres. The bigger issue is making the whole thing cost effective - you can buy a complete, used MX wheel for about $100-120, including a brake rotor, tube tyre, sometimes with functioning bearings. If you start building from parts, that won't even buy a rim.
We still haven't heard a weight target from the OP, but assuming a realistic (for 24kW) 100kg, those wheels will fit right in.
None, I said it before and I'll say it again, there's no reasonable way to have pedal power as well as a 160km/h max speed target and 24kW peak power. If you want to pedal it, you should relax those requirements, otherwise it's completely pointless, you might as well push it by hand.
I like my cheap cable throttle for various reasons, check out my #1 thread for the mods on it. Sourced on Aliexpress. If you can't spare the space then something with a hall sensor on the bars will work, but a Surron throttle is awkwardly short and might be too aggressive.
Strictly depends on the controller you get. If you go with something from SiaEcoSys (Votol/Fardriver), you can use one of their displays (or build from my designs, lol). If you go with VESC, then you should get something for VESC etc.
I've just done some research which I haven't posted yet, but preliminary results: 18AWG multicore cable is fine up until 4 wires per cable, more or less. I bought a 7-way variant for the multi-way controller and that thing is pretty freaking thick, I think 20AWG would work better for so many wires. I wrap them in a "mesh net" cable wrap that rolls out on one end. It's not that cheap but works very well, is reusable, and you can let the wires poke out in the middle. Secure the ends with 4:1 heatshrink and you have a professional harness.
Oh, and I'm planning on replacing cheap controller connectors with waterproof Sumitomo clones. Everything sourced on Aliexpress.
Key switch lights, horn etc.
The only thing to keep in mind here is that you'll likely want to run a 12V line for lights and horn, so you'll need a reasonable DCDC converter that can handle 100+V of your battery. A good wiring harness will help with routing all that, I'd also recommend a nice dedicated distribution/fuse box.
For 100kg, you'll need at the very least 240mm up front. Prefferrably with a motocross dual-piston caliper. They're pretty light and their performance is on another level from bicycle components, and you can buy them either used from old bikes or new on Ali as well, the clones seem to be of reasonable quality and cost almost nothing.
Let me know if you see anything I've missed
Mostly you should revise your requirements and state a clear weight target. It's okay to wish for a super light, super fast, and super powerful machine, but laws of physics can't be negotiated with.