I am looking for the best wheel… budget is whatever is not limit to a certain value if i consider it is worth it.
my criteriums are : ceramic bearings,
lightweight for climbing
that are wide enough so that gp5k 28mm will respect the 105% rule
deep enough to benefit from the 105% rule but not deep that are caught in nasty crosswinds.
budget…no set budget if it ticks most of the boxes.
I guess you need a 31MM wide wheel (GP5000 will expand a bit) and perhaps 46-55MM deep in the front max depending on comfortable you are with cross winds, with total weight of 1.4KG or less.
You could try Craft Wheels.
Cadex Ultra 50 look pretty good:
Check Parcours
Princeton Carbonworks Dual 5550
I’d just like to point out this phrasing for the application is SO much better than “criteria.” 
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I’ve been very happy with my ~55mm deep by 30-31mm wide Hunts. They have some ceramic bearing options as well.
If money is truly no object, just go for Meilenstein wheels. Handmade in Germany, they are extremely light, extremely stiff, and extremely expensive. I think $8K or more depending on the wheelset you choose.
Beautiful wheels but to my eyes they are more pointy rimmed and would be less aero than others if the yaw was wrong. Having said that if somebody offered me them I certainly wouldn’t turn them down 
These super light aero wheels are an intriguing option.
Always thought they were good climbing wheels until I saw that, Reserve wheels is where its at apparently
The new Enve 4.5’s are pretty rad.
Pogie shreds on them too
I think you should strongly consider getting hooked rims instead of hookless in order to be carefree in picking your tyres and pressures
You could also consider:
Partington 1160grs, hooked, 39F/44R
Or building a set with either Extralite hubs with ceramic bearings or tactic racing and then add your Duke Racing Rims of choice - 24/24 - this is the case that if you go with the Duke Baccara 42/48 you’ll end up with the lightest option among all mentioned so far
Why do this ppl don’t offer 25mm internal width wheels?
I wish they had a 25mm internal 45mm deep wheel
I forgot about the Syncros. They are a super impressive looking pair the way everything is molded together.
Princeton Carbon Wake 6560 (Own a pair). I’ll say any Princeton Carbon set will be great.
Wake 6560 – Princeton CarbonWorks
The pros optimize differently, they want the advantage at certain points in the race even if it’s not ideal overall. They have teammate and a big peloton.
These are waaaaay too narrow externally for what OP is asking. Also $10k AUD is astronomically expensive.