It is permissible to wipe over them when doing Wudu if they cover the foot completely including the ankle, and are attached firmly to the foot and were put on when the person had Wudu. It is permissible to pray in army boots if it is clean and pure and there is no impurity on them.

Before wudu, you should say Bismillah. After wudu, you can say this du`a, “Ashhadu an la ilaha ill-allah wahdahu la sharika lah, wa ashhadu anna Muhammadan ‘abduhu wa rasuluhu.” For more, see the detailed answer.

The majority of scholars view that wiping the ears in Wudu is Sunnah and recommended, but is not obligatory. If a person forgets to wipe his ears, he is fine and his Wudu is valid.