I assume that you meant to say that your wife (not the employer) contributed $22,500 for 2023 at both employers.
"As I understand it, we need to figure out how much was contributed to the traditional 401K and pay tax on that amount plus earnings on those contribution."
Only the amount of the excess traditional 401(k) contribution is to be added to 2023 AGI, not the attributable earnings.
Because it is now after April 15, 2024, distributions of the excess employee contributions would have to be done by regular distributions which are not permitted (except as hardship distributions) until age 59½ or separation from service. The excess traditional and Roth contributions and attributable earnings will be taxable when eventually distributed. This means that there will be double taxation of the $22,500 total of excess contributions to the traditional and Roth accounts and single taxation of the attributable earnings from both. If the distribution is obtained before age 59½, there will generally also be a 10% early distribution penalty on the amount distributed.
