But its not so simple. Take in mind i can change torque to anything i want using gears. I could apply a gearing that would make from 100 Nm of torque at engine a 50000 Nm of torque at wheels. That can't mean i could accelerate fast as hell, there is no free energy
You can get a very high acceleration that way, limited only because if you apply enough torque, something will break. However, a very high acceleration doesn't mean a very high final speed, not unless you can keep applying the torque for long enough to build up the speed.
Suppose you have an engine that delivers 100 Nm of torque at the crankshaft when operating at 6000 RPM at full throttle. You can gear it down to deliver 50000 Nm at the wheels, but then the wheels will only be turning at 12 RPM; for reasonable-sized wheels with a circumference of two meters that's about 1.4 km/hr. That's a bulldozer, something that can pull very hard but doesn't cover a lot of ground.
If it's light enough, its zero-to-1.4 acceleration will be pretty impressive. But if you want to use that impressive acceleration to win a drag race you'll need to either find a way of getting the motor to deliver the same torque at much higher rev rates (there's a reason why Formula 1 engines do more than 15000 RPM, and aircraft turbines spin even faster) or get the motor to deliver more torque at 6000 RPM so that you can get the same impressive acceleration with less aggressive gearing. Either way, you're asking the motor to generate more power (the product of torque and revs per unit time).