Question about Vaseline care for heels and elbows

I am an office worker who is troubled because my heels crack and white calluses flake off on my elbows whenever the seasons change.

I heard that Vaseline is the ultimate moisturizer, so I’m planning to start using it for my bed routine starting today.

Will it absorb better if I apply it right after washing my face or showering while my skin is still slightly damp?

Or would it be better to apply a generous amount after it is completely dry?

I think it would be convenient to apply it especially to my heels and wear sleeping socks so it wouldn't stain the bedding, but I am wondering if the poor breathability might actually be harsh on the skin.

If you happen to have any personal tips or advice on how often to use Vaseline to maximize its moisturizing power, please share them.