I could be wrong, but in the case of a player cut/traded before June 1 cut-off the dead money from years remaining on contract accelerates to year of trade/release. If cut after June 1, then current year's cap hit is prorated amount for current year and remainder amount hits the books during the 2nd year.
Wilkerson is rated the 110th best defensive lineman according to PFF. Not that their rating is totally accurate but we also know he hasn't passed the eye test for a while. For the money they are paying him it's disgusting. Unless something changes just cut him next year. We'll save 11 Mill.