Sheikh Ahmad Kutty, a senior lecturer and Islamic scholar at the Islamic Institute of Toronto, Ontario, Canada, states: “This view that wudu’ is a condition for the validity of tawaf, is controversial; it is not accepted by all scholars. For instance, according to Imams such as Abu Hanifah, Malik, Ibn Taymiyya, as well as a number of other scholars, although it would be most desirable to be in sate of wudu’ during tawaf, it is not considered as an absolute condition for its validity.
So, one may follow this madhab and consider their tawaf as valid if they were to nullify their wudu during tawaf. We need not stay in ihram as our tawaf is considered as valid according to these respectable authorities. We may follow this option even if we are a strict follower of the school of jurisprudence which consider wudu’ as a must, for authentic scholars of all schools allow for a person to opt out for such concessions in extreme cases of hardship.