When a new user is created, the files and directories in /etc/skel are copied to the new users home directory. You could create a new user, make your modifications such as the wallpaper setting, and then save your changes back into the /etc/skel directory and remove this user. Be sure to backup the original contents in case you make a mistake. Also, change the owner and group owner to root.root so that the next normal user can't edit these files.
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