There are two answers, the wrong one and the right one, both of which are no.
If you own the account, when you give to yourself, it is not a taxable gift. When your wife gives to you, it is not a taxable gift as there is an unlimited marital deduction if you are a US citizen. This is the wrong answer.
The right answer is still no as far as I know. Note that you being married is irrelevant. If your son is married, his wife can make an unlimited gift to his 529 assuming he is a US citizen. There is no $26,000 gift tax exclusion, but there are two separate $13,000 gift tax exclusions, one for your wife and one for yourself. So who gave what to your son? I assume "my wife and I" means just that, and that not all $26,000 came from just one of you.