Hi, Gadget.
While looking at the wheel edge on, the offset is measured from a flat plane at the "center" of the wheel to the flat plane where the wheel meets the hub.
So, for a specific width and specific positive offset, a larger positive offset causes the wheel to be farther "in" (potential for tire rubbing on the suspension components) and a smaller positive offset is farther "out" (potential for tire not fitting inside the fender). Note the use of the word "positive" in this paragraph - it is important!
This is somewhat counter-intuitive, but you have to remember that the hub plane in context to the car is fixed, and the wheel must rest on that, so larger offsets causes the center plane of the wheel to move farther "in". And vice-versa.
Another way to look at it: a zero offset means that the wheel is centered exactly at the hub. Any positive offset and the center plane of the wheel moves "in" to the car (larger offsets move farther in); any negative offset and the center plane moves "out" towards the fender.
Depending on the actual wheel width used, the correct offset will depend on a lot of factors (where the suspension is, where the fender is, etc.) Some cars are particularly sensitive to tire and wheel width! For example, on my wife's Acura 2.2CL, using wider (or taller) than stock tires on the stock wheels is not recommended - there is only about 0.5" to 0.7" of clearance from the stock tire to the suspension components. I would need to buy lower offset wheels for wider than stock tires!
Personally, for a Q, I would not consider getting wheels any wider than 8" (or wider than 8.5" for rear) or an offset much less than 40mm, to avoid tire/fender mishaps. The 33m wheels mentioned here may work but the number is on the low side, IMHO! (I know, I know ... it is silly to measure width in inches and offset in mm, but that is the way it is done!) I know people have done so, but they also need to use stiffer shocks, or widen fenders, etc.
By the way, if you get Eibach lowering springs, then the wheel size and offset gets even more critical - particularly for the front wheels.
If you want to see some diagrams of the above, visit
http://www.tirerack.com - they have lots of tech tire and wheel papers there. Here is the link to the offset info:
http://www.tirerack.com/wheels/tech/offset.htm
Hope this helps!
Z