Find a car upholstery shop near you and ask if they do steering wheels. A lot of places don't because it's a pain.
Alternatively, you could try to find a matching steering wheel online which is in better condition than yours- it could be cheaper than having it reupholstered.
I was in the same boat as you and decided to just get an aftermarket steering wheel (Momo Monte Carlo). I even found a rather cheap NISMO horn button ($45) to give my Z sporting credentials it didn't deserve.