All wallpapers are located in the launcher app. Since the name of the launcher and its resources may vary on different devices, there is no way to create a reliable way to do this.
In stock Android wallpapers are located at Launcher2.apk: res / drawable-somedpi. On my devices, they were in the drawable-hdpi folder, but this may be different on others.
First get the launch resources (com.android.Launcher2.apk) as described in this answer.
You can then list the resources using a method similar to the this method.
I have not tried all this myself, so it may not work as expected.
Thomas
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