no$gba does, but don't expect to play any games online. To quote the official page:
no$gba/wifi can send/receive packets, commercial programs are still getting stuck somewhere in transmission. NEW in v2.4d: Pictochat is now successfully exchanging authentication and associations requests and responses. After that, on real hardware, the host should immediately send data frames (via port 090h presumably), in no$gba, the host doesn't send any such data frames for whatever reason (only the client does, via port 094h). Info on fixing that problem would be highly welcome. Built-in help text (in debug ver) contains almost complete wifi specs now.