Traditional IRA rollover to ROTH IRA before income increase?

I (29m) am starting my last year in training and will experience an increase in income summer 2027 that will put me above the ROTH income limit. The job I plan to take offers a 403(b) with 5% match into a 401(k) as well as a 457(b) and 457(f). Planning to contribute the maximum to all these accounts and do backdoor Roth for my wife and myself. Taxes are done as married filing jointly. Our pre-tax income will be roughly 110k for 2026. There will be a 60k signing bonus that could increase that if I get it this year.

My wife currently has a around 30k in pre-tax contributions from prior employers that I have rolled into a traditional IRA. I do not yet have a traditional IRA, but plan to open one for the backdoor conversions.

My current plan is to convert all 30k in wife's traditional IRA into her Roth and just eat the tax bill when it comes in April. This would empty her Traditional IRA and avoid the pro-rata rule complicating future backdoor Roth conversions.

Does this make sense even though it will likely cost 4-6k in tax? Wife works PRN and does not have an employer account to roll the funds into.