All the wallpapers are located in the launcher app. As the name of the launcher and its resources may vary accross devices, there is no way to create a reliable way to do this.
On stock Android the wallpapers are located in Launcher2.apk:res/drawable-somedpi. On my devices they were in the drawable-hdpi folder, but this may be different on others.
First get the resources of the launcher (com.android.Launcher2.apk) as described in this answer.
Then you can list the resources, using a method similar to the one in this question.
I haven't tried out all this myself, so it might not work as expected.