depends on what else you have on your car, what the colour scheme is
i think gloss black looks good
you do need primer and lacquer as well as paint but i dont know what grade sand paper something fine just to finely rough the surface to make the paint key better.
wont need laquer
matt black is matt, laquer will just send it to gloss finish
primer aint essential for something so small tbh. just give it a scuff up with pretty much anything over p320 (p320/p400/p600/p800/p1000/p1200) and just spray it, will be fine
your wheels look glossy black so id probably go for satin/gloss finish