Rallye Wheels - Help Needed

Use a 6 point socket and a long breaker bar.

The drivers side nuts turn backwards. Left to loosen
I said a 6 point socket so there will be no slipping on the nut, apply the torque to the threads.

I said a breaker bar to give a decent tug on it to break the threads free, not to break off the studs.

Many folks have cheap junk tools that slip on the nut/socket and flex the breaker bar or extension instead of turning the nut.

I doubt that nuts is rusted through. Common for them to get a break in the chrome and rust on an edge.

Yes center punch the end of the nut and drill through them to apply penetrant to the threads. You will need a good quality drill bit.

if the tire won’t air up when flat, jack up the car and then it might take air and fill up when the tire is not distorted, done this plenty.