You said that your wife had two different employers in 2023, but did not say if she is still employed by either or both. Distributions of the excess and attributable earnings after April 15 would be regular distributions subject to all of the normal regulations for distributions. This includes the statutory prohibition on distributions of employee contributions before age 59½ or separation from service. Unless one of these events occurs (or has occurred), the excess employee contributions must remain in the 401(k).
