The socks are a sunnah of the prophet (saw). You firstly take wudhu then wear the socks. When you next break your wudhu you can then perform masah over the socks.
what is Masah?
Masah is the act of wiping the feet with wet hands to cleanse them instead of pouring water all over them.
The proper Islamic way of performing Masah over The Wudu Socks, the acts which make it invalid, and the Shari'ah-compliance of the socks.
You firstly wet your right hand and then with three fingers, you perform the masah by wiping your three fingers over the top of the foot over the socks commencing from the tip of the right foot towards your ankle and then ovwe the heel. Those who are not travelling can perform masah over their socks for up to a 24-hour period. The period for travellers is three days or 72 hours.
Conditions that must be fulfilled for the masah to be lawful:
1) The socks must be worn after taking wudhu, 2) The socks must cover the heels of the feet. 3) The socks must be durable enough to withstand walking at least twelve thousand steps or more, 4) There must not be any holes, rips or tears in any sock exceeding the width of three fingers, 5) The socks must be thick enough to stay upright without any tie, 6) The socks must not allow any water to be absorbed in from the outside. 7) There must be a space at the width of at least three little fingers of hand in the front part of the socks.
Things that invalidate the masah: 1) The things that invalidate the wudu. 2) If the socks are taken off or removed from the feet. In this case, if the person’s wudu is valid, they only need to wash their feet. Even if only one sock is removed, it is necessary for both feet to be washed. If their wudu is invalid, they need to perform wudu and wash their feet. 3) End of the time period limit of masah.
Source: BASICS OF ISLAM (PUBLICATION OF TURKISH PRESIDENCY OF RELIGIOUS AFFAIRS)