Muller marked his 400th Bundesliga outing for Bayern with the opening goal after seven minutes at Allianz Arena, before the Germany international teed up Dayot Upamecano for a second after the interval.
Leroy Sane added a third for Julian Nagelsmann's side and Lewandowski was able to find a record 43rd league goal in 2021 to surpass Bayern legend's Gerd Muller's long-standing Bundesliga calendar-year scoring record as the hosts cruised to victory.
League leader Bayern holds a nine-point advantage at the summit, with Dortmund, which plays Hertha Berlin on Sunday (AEDT), in second heading into the mid-season break.
Bayern was soon ahead when Muller poked home from close range after Koen Casteels had parried Serge Gnabry's strike, before Manuel Neuer thwarted Wout Weghorst at the other end.
Jamal Musiala almost doubled Bayern's lead but dragged wide, while Casteels denied Lewandowski's header from point-blank range.
Muller delicately chipped for Upamecano to head into the bottom-left corner after the interval, with Sane expertly curling in via the left post just two minutes later.
Lewandowski then had two opportunities to break Gerd Muller's benchmark, but wastefully prodded over with the first before an excellent Casteels save denied him from the second.
The Poland striker eventually managed his landmark finish when Musiala selflessly headed across goal for the Poland striker to volley in as Bayern eased to victory.
Bayern will return after the mid-season break at home to Borussia Monchengladbach on 8 January (AEDT), while Wolfsburg will visit Bochum two days later.