Most resistors don't use wire, but some film of carbon (cheaper, usually the E12 / 5% tolerance parts) or metal (E24, or 1% and tighter tolerances) onto a non-conducting body. Wires mean winding into a coil, which means increased inductance.

I suspect in most cases the tolerances are a direct result from the fabrication process. That is: process X, within such & such parameters, produces parts with Y tolerance. But there could be some trimming involved (like a laser burning off material until component has correct value). Or the parts are measured & then binned / marked accordingly.

Actual wire is used for power resistors, like rated for 5W+ dissipation. Inductance rarely matters for their applications.