Think of it as this way. A resistor is 100% efficient at converting electrical power into heat power. The electrical power developed and consumed by a resistor is the product of the voltage across it times the current through it which in turn is determined by the resistance of the resistor. Once this electrical power is converted to heat power then the amount of heat the resistor can handle (dissipate) safely is determined by it's physical size, construction material used, ambient temperature and the lack of, or presence of, air flow helping to remove the heat from the resistor, and that is called it's wattage rating, which is independent of it's ohms value.

So the amount of electrical power is again determined by the voltage applied and the resistance in ohms of the resistor. The ability of a specific resistor to handle the heat produced is based on it's 'mechanical' properties stated, not directly by it's resistance in ohms.

Don't know if that helps, we may just be going around and around in a circle?