Urbandoll -- like you, I love MAC wipes.
I (& my sister) have tried the Target's brand of pond's wipes, Walgreen's brand of pond's wipes and the actual pond's wipes -- none of them compare to MAC as far as removing makeup. I would still have to rinse my face after wiping since it felt like a greasy film.
Now I have NOT tried baby wipes and I do have a Costco membership. So I'll give that a go.
But for now, I haven't been able to find a dupe for MAC wipes **sigh**