It just looks like scratches to me. It would be impossible for it to be a Wheat cent, to say nothing of the five year gap. Obviously, there is no UNITED STATES OF AMERICA impression on Jefferson's face, so the Wheat cent would have had to been struck first. However, as a nickel planchet is larger than a what cent collar, it would not have fit and been struck without major planchet damage.
I can see what you're seeing but the scratches on the east side of the coin seem too small, the scratches on the west side seem too large, and neither has the correct curve to match the Wheat cent. Those are just some very deceptive scratches.
Your coin seems to have some environmental damage so I'd say it just got beat up.
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