The ancient empire credited with developing the wheel and the plow is the Sumerian civilization, which emerged in Mesopotamia around 3500 BCE. The Sumerians are recognized for their significant innovations, including the invention of cuneiform writing, complex city-states, and advances in mathematics and astronomy. The wheel facilitated transportation and trade while the plow revolutionized agriculture, allowing for more efficient farming practices. These inventions laid the groundwork for subsequent civilizations and showcased the Sumerians' profound impact on human development, shaping economic and social structures in ways that persist in various forms today.