1st make sure you are rooted. download a terminal emulator from market. (there are lots that are free) make sure that your android is connected to your wifi and get the wifi ip address. open the terminal program and type:
su
setprop service.adb.tcp.port 5555
stop adbd
start adbd
now go to your computer (assuming that you are using windows) create a shortcut on the desktop for "cmd.exe" (without the quotations).
right click on the cmd shortcut and choose "Run as Administrator"
change to your android-sdk-windows\tools folder
type:
adb connect wifi.ip.address:5555 (example: adb connect 192.168.0.105:5555)
adb should now say that you are connected. note: if you are too fast to give the connect command it may fail. so try at least 2 times 5 seconds apart before you say this doesn't work.