Wheat Flakes This page first published: Apr 23, 2005 · Modified: Jun 14, 2018 · by CooksInfo. Copyright © 2020 Wheat Flakes are made from kernels of wheat that are partially cooked through steaming, then passed through rollers to flatten them into flakes. They look like thicker versions of rolled oats. Firmer than oats, though, they need further cooking before eating. Cooking Tips You can use them for making hot cooked cereal from, or as a substitute for oatmeal in baking, etc.