Is it permissible to complete wiping over the two khuffs (socks) after tayammum for prayer, due to the inability to perform wudu' with water?

If one puts on thefsocks (khuffain) after a complete purification (wudu'), it is permissible to wipe over them for the legally prescribed period (one day and one night for a resident, and three days and nights for a traveler). They do not need to be removed except at the end of this period, or upon the occurrence of a major ritual impurity (hadath akbar).

And if one puts them on after purification, then performs tayammum (dry ablution), then the excuse for tayammum ceases, and one performs wudu' and wipes over them, there is no harm in that. This is because there is no evidence to suggest that performing tayammum during the period of wiping over the khuffain invalidates the concession of wiping over them.