You have 3 wishes.

First wish: I wish my last wish would count as me consuming two wishes. Second wish: I wish to have 0 wishes remaining.

First wish puts you down one wish, so ending at 2. Second wish removes one wish, so at one, then wish happens putting you at 0,

then because this second wish now becomes your last, as you have 0 remaining, the first wish then takes effect and consumes another wish, putting you to - 1 and overflowing.