How do I create an apple e-mail for my wife on my apple acct?

If by Apple email, you mean Apple ID, you can't set up an account on your account. You have to create a separate Apple ID for her.

Apple ID - create a new.      

Apple ID – Create        

You can try setting up Family Sharing between the IDs if you want to be able to share purchases made with the IDs.

Family Sharing.         

Family Sharing - Set up.       

She will need to set up her device using you Apple ID.

Use What to do before you sell, give away, or trade in your iPhone, iPad, or iPod touchhttps://support.apple.com/en-us/HT201351 and

Set up your iPhone, iPad, or iPod touch https://support.apple.com/en-us/HT202033