I always thought it was for steering your nitrous. If you want your nitrous left, you turn the nitrous steering wheel left. If you want your nitrous right, you turn it right. You might try Kale Co Auto http://www.kalecoauto.com/. That's where I got my neon muffler bearings.
maybe a steering wheel with buttons mounted on it? you can wire a button to do anything electrical. no one makes a 'nitrous wheel', but apparently if they did, there's at least one person out there that would buy it.
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