The wiimote and nun-chuck are perfectly setup for this. In fact, it is demoed as one of the Wii’s original applications. However, I have yet to see a Wii game that actually implements this. Well, now that you have your PC-Wii, you can download a free software to turn your PC into a drum machine! Check out the video and download the software.

[youtube a8CU1I_8un0 wiimote drum machine]

Download: wii-drum-machine

Author's page can be found here.