You can use Wholesale Hub on the Shopify POS app to create orders for wholesale customers in person.
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On the left-hand side of the POS cart, tap Add tile then App.
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Tap App, then select Wholesale Hub.
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Add products to the cart eligible for wholesale discounts. Make sure to select products in a collection targeted by one of your wholesale discount rules, or a product that has a Custom Price assigned.

Under the More actions menu in the cart, select a customer with the applicable wholesale tag.

Once you've added the correct customer, tap the Wholesale Hub tile in the cart:

After seeing a green confirmation banner, your wholesale discount will be applied in the cart.