Graphite the most complete iPad theme out there yet.
Contains:
-Custom icons (with auto create icons)
-Custom Wallpaper
-Themed ipod app
-Themed contacts app
-Themes Safari
-Lots of UI
-Status bar and status bar images
-Works portrait and landscape
-Two choices for lock screen slider
-SBSettings
-Folders

Wallpapers should be in the setting wallpaper section. If they aren't then you can SSH into the themes section and grab the wallpapers from there. If you need help e-mail me through Cydia

more to come:
-more apps themed as iPad theming becomes more known

Support at modmyi.com in the ipad themes section.