most definitly the wheels. You can get a pair of really nice whels on e-bay. look for xero lite XR-1. You should be able to pick it up for $230.00 for the pair. And its comparable to Rolf prima wheels costing $800.00.
I have both sets and I'm bit disappointed with Rolf wheels because the XR-1 wheels feel as smooth as the Rolf etc etc..
If you are looking for performance then next item is the rear deraillure.
but if you are looking for bit more comfort or need more comfort go for the saddle.
ditto on what Eden and Indysteel said.
smilingcat



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