Any accident where the replacement of the right front wheels is necessary is going to be a cause for concern as the suspension attachment points could have been stressed and those are very difficult (some would say impossible) to repair. I'd make sure to take the wheel off and take good pictures and also possibly get an 'independent' evaluation from a Lotus dealer that says that everything is fine.
I think the folks that are selling their cars for mid to low 20s are looking for a quick sale (economy/divorce, etc.) and something in the high 20s is reasonable if you can wait to find the right buyer. With 18,000 miles you car has more miles on it than other cars out there, so I'd say that (and the 'accidents') would keep you out of the 30s range.
The range is for asking prices. You should be looking at what the cars area actually selling for.
In October 2008, I bought my '06, hard top, touring, 14K miles California car for $29,500.
Considering that yours is an '05 with higher mileage, I would put the starting price at $26K
Two accidents, if repaired properly, will demand a couple grand off that in Diminished Value. So your listing price should be $24,000. You will likely get lower offers, but try and reject lowballers that want to give you 20K for the car, unless you want to sell it tomorrow.
Laser Blue and hard top are big plusses that help make your car rare. Sport pack is a nice bonus too. If the damage from the two accidents was well documented and properly repaired, it shouldn't be a big deal but would be a minor hit to the price. Your car should be nowhere near the low end of what you're seeing them priced at, somewhere around $30-31k would be my guess. The mileage on your car seems pretty average.
Also keep in mind we're coming up on prime sports car season, reason for stronger prices.