A few thoughts outside the box:
If she's interested, a handgun class for women (you might have to look around for one of those, but they are out there) might help. Not that recoil will be different physically, but the support from other women and networking with them might be helpful, and they can talk with her about how they manage recoil.
One of those squeeze balls that you use after hand surgery to regain strength can also be used to strengthen grip, which, if I were betting (and from my own experience with myself) may lie at the heart of the recoil problem. Also, they're awesome for stress reduction, but that's a different topic.
Finally (and I touch on it above) sometimes you just have to get used to some recoil. The problem comes when a person (male or female) develops a fear of it, which leads to flinching...so you shoot, make your hand "hurt" and miss the target too. A .22 revolver (if she really wants a revolver) will enable her to perfect her revolver form and when (if?) she is ready, she can go to a .327. And maybe someday to a .38.
You won't be able to rent a .327, most likely. There's not that many of them around anyway. Maybe someone on here who lives within driving distance of you, and who has one, could arrange a "play date" with it for you and your wife, lol.
Final word: if all she will EVER shoot in her lifetime is a .22lr, it's not the end of the world. An awful lot of people are killed with .22's. An awful lot of bad guys are chased off just by their target victim even HAVING a gun. Get her a .22 revolver that has a small enough barrel to carry concealed if need be, and if that ends up as her carry gun, then it ends up as her carry gun. Most of those are 7-9 shots, which isn't chicken feed.
Jan