I have +35 offsets on my 16 x 7 rims so the offset is fine. I assume your 18 inch rims are 7.5 inches wide maximum. You can do the calculations here:
http://www.miata.net/garage/tirecalc.html
However, I would not recommend going with such big wheels since your diameter will increase a lot. That will make the gearing of the car taller making it difficult to reach redline quicker defeating the purpose of having short gears to reach redline quickly.
That is why I got 16 x 7 inch lightweight rims (only 16 lbs each) to keep the short gearing and reduce the rotational mass of each wheel. The result is more lateral grip with wider rims, lightweight rims make the car rev up quicker, the diameter has not increased, but reduced a bit.
Hope that helps.