Wisps
In most accounts, the victim is initially drawn to the Wispmother by glowing, ghostly lights. Although initially passive, these creatures later attack in tandem with her, distracting the victim and draining their energy.
Popular legend holds that these are the spirits of the Wispmother's previous victims. These spirits strengthen her, so anyone hoping to destroy her must first release the souls of those she has killed.
To scholars, this description immediately recalls the Will-o-the-Wisp, a rare and dangerous swamp denizen of southern Tamriel. Oddly, Cyrodillic [sic] legends invariably refer to Wisps as lone predators, while these appear to exist in some sort of symbiotic relationship with others of their kind.
Viliane argues that these Wisps are a sub-species of true Wisps, scavengers that lure prey to the Wispmother and share in the psychoetherial energy released by her kills. As co-dependent scavengers, they most likely lack the formidable defenses of their predatory cousins, rendering them far more vulnerable.
Alternately, Sarethi posits that these "Wisps" are merely emanations or conjurations of the Wispmother, and not free-living creatures. This is supported by one incident in which an adventurer reportedly killed a Wispmother directly, only to observe the remaining Wisps immediately perish as well, though the source is considered highly unreliable.
In summary, scholarly opinion about Wispmothers and Wisps is sharply divided, and is likely to remain so for some time. But all sources agree on one crucial point: these are highly dangerous foes, and should be avoided at all costs.
These Ice Wraiths are lucid, serpentine creatures of magic, as if conjured from the frozen tundra and glaciers of Skyrim itself. At one with an environment that makes them nearly invisible, these ethereal apparitions are the death of many Nords, if not by their sudden, unholy strike that casts their entire body through their target, then by the malady of Witbane, a curse of infection that dulls the intellect and makes the target even more the victim.
As deadly as they are, Ice Wraiths are simple minded in their determination, and combat is a straight forward affair and brute force and a sharp blade are enough to fell these savage creatures. Only the heartiest of men would hope to survive just one of these beasts, but I have slain two with general ease.
There's a few theories on wisps. Primarily they are ethereal beings (composed entirely of magical energies) that are connected to wispmothers. Beyond that, there are two main angles: either they are elemental spirits of snow and mist, much like spriggans are spirits of the forest and nereids are spirits of the lakes; or they are a form of lich. If they are affected by skills which do extra damage to Undead, that lends support towards the second theory.
For more info, have a read of The Wispmother.