A sudo user is one that can run root commands by prefacing the command with the word sudo.
To create such a user in a Centos server, follow the steps below:
1. Login to your server as root
ssh root@ip_address
2. Add a new user and choose a password
useradd username
passwd username
3. Add the user to group wheel
usermod -aG wheel username
4. Test the privileges of the new user. Here we do this by trying to list the contents of root directory.
ls /
sudo ls /
Password:
Below is an image of the same procedure.