I like the "wish" angle in this movie, but I'm a sucker for wishing and the fallout in stories. Elisa made some wishes I thought were beyond ridiculous (her bestie to have an amazing hair day), and others that were typical (like a new car). She did not wish her dog could live in her townhouse again, and that didn't make sense since she loved the dang critter.
Elisa's life is skidding into a rough patch until a mysterious woman offers her the ability to make twelve wishes. But, the wishes do more harm than good. Elisa has to fix what she broke before some things are ruined forever.
The acting was competent (Fred Willard is usually a little entertaining). The sets were okay, but it wasn't too festive; a skating rink features four times here when only once or twice would've done...
It wasn't a funny film, intentionally or otherwise.
The romance was lukewarm... but serviceable.
This had more of a Christian angle than a lot of the romantic Christmas movies I've seen so far. I just thought I'd mention it for people who like (or dislike) that sort of thing.
Overall, it wasn't a bad movie. If you're looking for a romantic Christmas movie with a "wish" angle, I'd recommend The Christmas List with Mimi Rogers over this. You can find 12 Wishes of Christmas on Amazon Prime.