Money in your qualified retirement plan belongs to you. There is no legal way to put some of it in your wife's name via rollover.
The money you withdrew from your account and deposited in your spouse's name is a distribution to you, subject to regular income tax plus a 10% penalty. It is treated as a contribution to your wife's account (not a rollover). Her contribution limit is $7000 if she is over age 50, but if your or her compensation from working is less than $7000, then that lower amount is her contribution limit. Everything over the contribution limit is an illegal contribution and must be removed before the end of the year or it will be subject to additional penalties.
The money you withdrew from your account and deposited in a Roth IRA in your name might be considered a rollover. You can do one rollover per year, as long as you told the Roth custodian it was a rollover and they processed it as such. Rollovers must be completed within 60 days. Because this is a conversion from a pre-tax plan to Roth IRA, you will owe income tax but not a penalty on the converted amount.
Any amounts that you kept are withdrawals subject to income tax plus the penalty, if you are under age 59-1/2.
If you just did this, you may be able to reverse everything within 60 days. Pull the money out of both Roths as a mistaken contribution, and put all the money back in the ERS plan. If you can do this within 60 days then it is as if it never happened. Then you can get qualified advice before trying to move the money.
