offset means the distance the car hub is from the centerline of the wheel.
so if you had an 8 " wide wheel with a 0 ET then you would have 4 inchs of dish, eg the distance from the flat back of the wheel is exactly 4 inchs to the front.
If you have a really high offset et 45 for example on and 8 inch wheel then your only really gonna get 2" of wheel from the hubface and the rest will be towards the strut.
the ET is the number of mm the wheel mounting face is from the center line.
The lower the ET number the bigger your wheels will poke out and look mean
im running 10j wheels with 7" of dish this eqautes to a ET -50.7 and i have epic amounts of poke!