Wheat farming and flour processing use different stations. Craft seed bags at the Farmer's Workbench; the observed Flour recipe belongs to the Chef's Stove's ingredient category.
Craft the ordinary seed bag
The ordinary Wheat Seed Bag recipe uses two Essence of Life. Its placement interaction identifies the Wheat crop block, rather than the harvested Wheat item. Keep that distinction when browsing item records: a seed, crop block and harvested ingredient can have similar names but different functions.
The Eternal seed bag
The Eternal recipe uses 20 Essence of Life, ten Wheat and one ordinary Wheat Seed Bag. It also lists a tier-2 farming bench requirement and RequiredMemoriesLevel: 2. That is a configured Memories level, not a claim that collecting two creatures unlocks it.
Process harvested Wheat
The observed Flour recipe consumes ten Wheat and lists one second of crafting time. Check the intended food recipe before turning all your Wheat into flour; other recipes can ask for Wheat directly.
Growth duration, watering multipliers and harvest yield are not established by these ingredient and recipe records. This guide therefore gives the verified crafting chain without inventing an optimal farm schedule.