Brake:- Front wheel would be best. You could adapt a bicycle disc brake to fit, depending on fork configuration.
Rear wheel brakes are problematic depending on wind directions and so would require one on each wheel. 2 brakes 2 hands? Rear brakes though are good as an assist to turning when racing

Speed:- Depending on wind direction and strength for sail shape/size.
Wheel:- Soft sand - wide tire. Hard sand - narrower tyre faster(less rolling resistance)