That car is clean, I wonder what he did to replace his factory foglights.....anyways as for the rims...bets me. But they look like Racing Hart, Enkei, RH Evolution, Voxx or maybe a brand thats not to popular. Checkout the ads in magazines...they have various sites that sell rims. As for the offset its looks between 35 and 40.
Here's the pics of the car for anyone who doesn't want to click on the links: