Yes, you can.
If you want to play in full stereo, link three WiiM units and then assign two WiiM Sound units to the right and left channels, respectively.
If you want to play in surround sound, please refer to Step 4 in the FAQ.
https://faq.wiimhome.com/en/support...-speakers-in-a-wiim-5-1-surround-sound-system
Since audio latency increases during group playback, I recommend opening the "Group Audio Latency" section in Ultra and setting the HDMI latency to 70ms or 150ms. (In the WiiM app, tap the gear icon in Ultra, open "Audio Input," and you'll find "Group Audio Latency.")
However, currently, automatic switching between 2ch and 4ch modes is not available. If you want to listen to music in 2ch mode, you will need to manually disable the group. Or, leave it set to 4ch and mute WiiM Sounds.