How to set brand new rotation angle?

Use Code Tags:

using System.Collections;
using System.Collections.Generic;
using UnityEngine;

public class WheelRotation : MonoBehaviour
{
    private Transform transform;


    void Start ()
    {
        transform = GetComponent<Transform>();
    }

    void FixedUpdate ()
    {

        /*Bug: Wheels rotate, but sometimes they rotate more times than needed*/

        // Debug.Log(transform.localEulerAngles.y);

        if (Input.GetKeyDown(KeyCode.D))
        {

            transform.Rotate(0,30,0);
        }

        if (Input.GetKeyDown(KeyCode.A))
        {
            transform.Rotate(0, -30, 0);
        }


        if (Input.GetKeyUp(KeyCode.D))
        {
            transform.Rotate(0,-30,0);
        }

        if (Input.GetKeyUp(KeyCode.A))
        {
            transform.Rotate(0, 30, 0);
        }
    }
}

Next… ‘transform’ is already a property of MonoBehaviour, so your transform field is unnecessary.