Wilson returned a kickoff for a 103-yard touchdown to tie the game at seven with 9:50 left in the first quarter, setting the franchise record for the longest kickoff return.
He broke the previous record of 102 yards, which was set by Eric Bieniemy in 1997, also against the Giants. Wilson joined Tremain Mack as the only other player in franchise history with two kickoff return touchdowns with the Bengals.
Wilson also returned one for a score last season against the Ravens.
The Bengals need all the special-teams points they can get the rest of the season. Cincinnati is without rookie quarterback Joe Burrow the rest of the year after he suffered a knee injury in a Week 11 loss to the Steelers.
Brandon Allen, who spent the year on the practice squad, started against the Giants.