Dungeon Fantasy Wheelchair

I've been seeing some things crossing my Twitter feed about somebody making up a magic combat wheelchair (see the #CombatWheelchair hashtag) for the current edition of The Other Game (tm). So, naturally, I thought about how GURPS would handle it. GURPS being GURPS, it potentially handles it in several ways. I'll delve into how to deal with it as a piece of equipment intended for use in Dungeon