When she enters the U.S. on a tourist visa, she cannot have intention to do AOS while here. So this cannot work unless you are not telling her that you're planning to do this, and she still thinks that she's here for a short visit and is going back when she enters the U.S.
AOS (I-485) by definition is done in the U.S. The process for if she was outside the country is consular processing, not AOS. It's very different.
If you do file for AOS, then she must stay in the U.S. until she gets Advance Parole or green card, otherwise she will automatically abandon her AOS.