The Sky Sports pundit accused the ex-Liverpool boss of being partly to blame for Cole's hamstring injury, which he picked up during Chelsea's 1-0 win over Manchester United in their FA Cup quarter-final replay on Monday.
Wilkins believes that if Benitez hadn't rested the England international for the Blues' Premier League defeat to Southampton on Saturday, Cole would not have been at a high risk of injury.
"I thought it was April 1," the Daily Star quotes Benitez as saying. "You can't take comments like that seriously. I have a degree in sports science.
"I have spoken to many people about injuries. This is the first time I ever heard anything like this."
Chelsea will play their third game in six days when they take on Rubin Kazan in the first leg of the Europa League quarter-final tonight.