Apparently Turtle Beach is going to be making officially licenced headphones for the Wii U. Two are confirmed for now at about $35 and 50$. These can be plugged into the Wii U gamepad. There may be wireless ones in the future. Here's the link: http://www.nintendoworldreport.com/news/31820
edit: They apparenly be connected to the 3ds and ds(not sure if that's all versions of the ds.)
edit: They apparenly be connected to the 3ds and ds(not sure if that's all versions of the ds.)