How to zoom in/out using mouse scroll wheel in a Numbers Spreadsheet?

Your issue is complicated by the fact that there are many ways to do this, and the specifics vary depending on the particular mouse/trackpad you're using.

For example, your profile says you're using a MacBook Pro, so the first option is that the trackpad supports pinch-to-zoom, so you can pinch in/out on the trackpad using two fingers to zoom in/out of the document. (assuming you haven't overridden the default settings).

If you're using an Apple Magic Mouse, then you can double-tab (not click) to enable smart zoom which will zoom in and focus on the current table. A second double-tap will zoom out. Again, this depends on you not having changed the default settings.

Other mice may have different options, so you may have to check either System Settings -> Mouse to see what options it supports, or use the third party utility that comes with the mouse if it has a custom app.

For arbitrary zooming using the scroll wheel/touchpad on the Magic Mouse, you can use Command-Option-Shift + scroll. I don't know if this is the same for third party mice with physical scroll wheels.

Command + and Command - change the font size in Numbers. In System Settings->Keyboard->Keyboard Shortcuts you can change those shortcuts to be Zoom In and Zoom Out.

Your question about control + scroll is bigger than just about the Numbers app. It applies to a lot of apps. There may be some third party mouse-related software to do it, or maybe not. You need something that lets you turn the scroll wheel into "pinch to zoom". I am not recommending any particular third-party software but the link below (if it doesn't get removed by the moderator) is an example of what you might find in an Internet search.

https://superuser.com/questions/1422299/simulate-pinch-to-zoom-with-scroll-wheel-in-macos

> Using the trackpad defeats the purpose of maintaining an efficient workflow with an external mouse

It wasn't clear from your original post what you were using, so I was just covering the bases. Given that the solution is at least partially hardware-dependent, it seemed worth including.