The wire size from the switch to the lamp out in the wing needs to be sized to handle the current that the lamp will draw. If you use 12V (battery) as the supply voltage, the current supplied to a 75W lamp would be 6.25 amps. In actual operation the current will be less as the alternator voltage will be around 14VDC.
The length of the wire from the switch to the lamp affects the resistance of the wire in the circuit and you should size the wire for no more than a 0.7V drop in voltage due to the wire from switch to the lamp. If the wire length from the switch on the instrument panel to the lamp in the wing tip is no longer than 28 feet, then 16 gauge wire from the switch to each wing tip would be the minimum wire gauge to use. If you bump the size up to 14 gauge, then the volt drop due to the wire would be approx 0.44V.
Just as a comparison, Vans specs 14 ga wire for the landing light and taxi light in there wiring diagrams.
Wire resistance for different gauges can be found in this article on the Aeroelectric web site.
http://www.aeroelectric.com/articles/wiresize.pdf