Create an audio source that has an audio input, assign it with an event and export it into your Unreal project.

Enable plugin in Unreal

Add SoundMakerWwise component into a Blueprint or Actor and assign the appropriate Sound Maker and Wwise events into the properties.

Trigger the "Post Associated Audio input Event" function in BP passing the SoundMakerWwise component.

When the BP is instantiated it will post the relevant events into Sound Maker and Wwise and you should be able to hear the audio in Wwise. Use the profile Voice Graph tab to verify the event is posted successfully.