بسم الله الرحمن الرحيم
(Fatwa: 954/965/H=10/1436)
If the wife is the owner of jewelleries then its zakah is wajib on her. If your cousin is sahib-e-nisab and does not belong to a Sayyid family then you may give him your zakah. If your wife is not the owner of the jewelleries then you should ask the question again.
Allah knows Best!
Darul Ifta,
Darul Uloom Deoband
