Wisdom is a heavenly gift of grace which is wrought in the hearts of God's people through the Spirit of Christ, while foolishness is sin and comes from the depraved heart of man. There is always a practical aspect to wisdom. Wisdom is the ability to adapt one's life to the realities of the world. The true reality of things is the Scriptural truth that this world will not last forever, but that the day is coming when it will be destroyed. Wisdom is the application of this truth of the Word of God to the specific walk and calling of a man here in this present time.
Foolishness is just the opposite.
A foolish man also knows the truth. He knows that Christ is coming again. He knows also that he ought to pay attention to this truth and that he ought to live a life in conformity with it. But he pays no attention. He lives as if Christ will never come and as if this world will go on forever.