Wheels that large tend to be heavy. Really heavy. All that unsprung weight does plenty of nasty stuff to a car - it won't accelerate as fast, stop as fast, or corner as well, not to mention the ride quality will degrade sharply and not just because of the ultra low profile tires you'd be forced to run. It's the weight, again, that will do you in.
Unless you're building just a show car, I'd stick with 18s or smaller. I run 17" wheels that only weigh 14 lbs a piece(!) compared to plenty of 30 lb wheels (or worse) in the size you're looking at. Then add the weight of a heavier tire on top of it and.....well, you get the point.
Oh, I once saw a Magnum R/T run at the track with big ol' blingy 22s. He should have run mid 14s stock in the 1/4 mile, but he couldn't do any better than mid 15s. Another totally stock Magnum was running the expected mid 14 time that night. Weight is thy enemy.
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