伴随《指环王：王者无敌》预售正式开启，以及《指环王：护戒使者》、《指环王：双塔奇兵》仍在热映，观众拥有了三部曲连刷的难得机会。Sometime in the near future, paraplegic prison inmate Matt Mills meets The Board of Satoshi-Telefair Industries, who thank him for joining the Program. Under pressure and with a promise to make him walk again, Mills agrees to volunteer. He is injected with a synthetic nanomaterial and suffocated, only to wake up with restored use of his legs, yet alone in a steel cell in the first spoke of an experimental apparatus - The Wheel. A series of assailants inflict a multitude of damage to Mills body and torment his mind, yet the synthetic nanomaterial not only restores his damaged organs, it re-engineers his strength. The experiment might be designed to kill, but Mills is determined to survive - and get back to his daughter before The Board finds her first.