Do wall cabinets have to line up with base cabinets?

No. Not at all. Functionality and practically should trump your decision-making process when selecting both wall and base cabinets.

Consider where you want to put your bowels, plates, pots and pans, etc., and choose your cabinetry based on size requirements, irrespectively to the widths of the wall cabinet.

You do, however, want to make sure the overall width of the wall and base cabinets line up with each other.

For example, if you have four double 80cm wall cabinets, then you will want a base cabinet configuration that equals 320cm total length. This could be two double 80cm base cabinets and four 40cm base cabinets.