The main problem is the besmirching of her reputation via Facebook. She is the most requested substitute and has never been in trouble before. She is taking this hard.
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First, please keep in mind that most people are not as gullible as you think. Most people are going to be a little skeptical about what is being said. Anyone who has taught or coached kids know that they often go back to their parents with exaggerated stories.
Second, the best way to “attack” this is by either:
1) going directly to the family and defusing the situation;
2) or having your wife write-—or you write it in her defense—that says that what these parents are putting out there is inaccurate/out of context. Call them out for not contacting the teacher/your wife directly and asking for clarification; semi-mock them for believing the exaggerated/distorted claims of a child; note how it’s a shame that adults would spread misinformation out on Facebook based on what a kid claimed was said.
BTW, you should advise your wife that, again, most adults will not automatically believe what some aggrieved parent puts up on FaceBook.
Before Facebook, that is probably how it would be handled. I don’t know if the parent even went to the principal first. Like I said, she doesn’t want to talk about it. I think my wife first heard about it from the principal.