i've had a few pairs of wireless gaming headphones in the last few years - and there is only one I would recommend (happens to be what I have now..) - the Audeze Penrose.
Excellent sound quality from the Planer drivers, really good mic, and so far solid reliability/build quality.
Prior to these, I had the Arctis pro Wireless - twice - but each pair fell apart (hence the "twice" bit, got one replaced under warranty) - they have the benefit of a removable battery & some surround options, but they have a serious design flaw that causes them to fall apart, and the sound quality is not a patch on the penrose.
Below those, you have something like the Astro A50s or the top end Corsair sets - but their sound quality is just not as good as either the Arctis or Penrose...both are cheaper though and still offer a decent mic.
When it comes to surround - I would not bother. It really doesn't add a lot and in many games I have tried it on it really ruins the mix - Atmos for headphones is
Awful in call of duty/warzone for example - the stereo mix is just so much better. I found the same with DTS:X too.
This is the set I would recommend though -
https://www.scan.co.uk/products/aude...rose-x-headset
Stay away from anything that is bluetooth only - the latency is a real killer for games. That said, both the Arctis & Penrose have "dual wireless" meaning they support bluetooth as well, meaning they can be connected to your phone etc. That can be quite nice when gaming if you want to stream music from phone your and still hear the game audio, as both the BT & PC wireless connection can run at the same time
edit: I should add that the penrose use low latency wireless, and I don't detect any lag when using them. You do have to plugin a dongle, but it's small/unobtrusive enough and can sit happily at the back of my PC.