Tried to work it out there at say .18ohms and was something silly like 2 wraps
That's correct for a clapton with a 26 gauge core and 32 gauge wrap with a 3mm ID.
My recommendation, wrap a single 26G 7 wrap simple coil. Perfect your wicking and tune in the wattage that makes you happy. Then get fancy.
IMO, this ^^ is a
really good idea

. I modeled it in Steam Engine using a 3mm ID and
this is the result. It ends up being 0.54 ohms. I had to plug in a heat flux of 380 to get the watts up to 45. 380 is on the hot side but I have vaped higher than that and liked it. Lowering the HF number to 300, giving you a cooler coil, requires a mod setting of 35 watts. The heat capacity number of 48 is good, you will not experience much coil heat up time in this watt range or a bit lower.
I don't use clapton coils, so I don't know the Steam Engine's 'Wire wizard' well at all. From a quick look at it, if you model a clapton build there you should be able to get the appropriate information from it to help you a lot with these coil designs too. I did that to confirm your clapton resistance and number of wraps, but I don't have the time right now to look at exactly how to take it further.
I vaped mech mods exclusively for a few years before switching to regulated. With a mech mod your build resistance defines the watts you get so resistance is really important. With regulated mods like yours it makes for all intents and purposes no difference. So my advice to you is ... don't sweat the resistance
