According to the Hanafis, the obligatory acts of wudu, as stated in the Qur’an (al-Ma’ida, 5/6), are: washing the face, washing the arms including the elbows, wiping the head, and washing the feet including the ankles. (Mawsili, al-Ikhtiyar, 1/7)
In addition to these conditions, the Shafi‘is consider making the intention for wudu and observing the prescribed order (performing the acts in the sequence mentioned in the verse) as obligatory. (Shirbini, Mughni al-Muhtaj, 1/167-180)
The Hanbalis consider observing the prescribed order and, according to one opinion, performing the acts consecutively without interruption (muwalat) as obligatory (Ibn Qudama, al-Mughni, 1/100-101); while the Malikis, in addition to intention and consecutiveness, also consider rubbing the limbs while washing them as obligatory acts of wudu. (Harashi, Sharh Mukhtasar, 1/120)
There are also some differences among the schools regarding the details of the agreed-upon obligatory acts of wudu. According to the Hanbalis, rinsing the mouth and nose is included in the act of washing the face. (Ibn Qudama, al-Mughni, 1/87, 88) Similarly, according to the preferred opinion among both the Malikis and the Hanbalis, wiping the entire head is obligatory. (Ibn Qudama, al-Mughni, 1/92-94; Harashi, Sharh Mukhtasar, 1/124-125)
Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu
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