Lately I've been using my impact on its lowest setting, not sure what it exactly is. It's rated for 600ft/lbs I believe so whatever setting 1 of 3 is
I just hand tighten then, then give them a couple bumps with the impact until it stops spinning. No wheels have fallen off so far or broken lugs
But in the before times, I'd use a 3/8 or 1/2 socket and tighten them up until they wouldn't go anymore without getting unreasonable with the force.