For a given CPU, the I/O wait time is the time during which that CPU was idle (i.e. didn’t execute any tasks) and there was at least one outstanding disk I/O operation requested by a task scheduled on that CPU (at the time it generated that I/O request).
https://veithen.io/2013/11/18/iowait-linux.html
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Andreas Veithen's blog
The precise meaning of I/O wait time in Linux
For a given CPU, the I/O wait time is the time during which that CPU was idle (i.e. didn't execute any tasks) and there was at least one outstanding disk I/O operation requested by a task scheduled on that CPU (at the time it generated that I/O request).