It's been quite a few years since my kids were 2 years old but some things don't really change. It sounds as though your very strong personality wants to do things her way ... period. There is a learning curve with anything new and tableware is no exception. It can be quite a challenge for some kids either physically or psychologically. Your daughter may well be on the high side of the intellect scale and simply refuses to accept compromising her ease of eating with the less simple, slightly more complicated process of using tools.
I doubt seriously it is an issue of ability vs desire so I wouldn't worry about that right now. I do believe you are on the right path. Make napkins available to her but don't kow tow to her and wipe her hands for her. If, after a period (a few months maybe), she continues to resist use of utensils, try taking the family out to dinner at a sit-down restaurant (as opposed to the paper bag/cardboard box variety) which would require use of utensils... perhaps for her next birthday or some other big family occasion. Several days or a couple of weeks before you go, tell her of the plan and let her know she will be expected to use her spoon & fork and turning everything into finger food is not allowed. Prep her and coach her day after day on the "proper way of eating in public" and each day remind her of the big event and her requirement of eating with spoon and fork. As the day draws nearer, let her know she has to show you how she can eat with her utensils before you go out to dinner.
This approach may not work for her but giving children a tangible goal of some sort helps in getting them to achieve. "Tangible rewards" should not be confused with bribes which don't work in the long run and set up unreal expectations of 'getting something' just for doing the right thing. In any case, don't stress over this. It is a small bump, not a mountain. Eventually, she will decide to use her utensils and, when she is sixteen you can torment her with stories of when she was two and a half and still eating with her hands like a Neanderthal! (Yeah. She'll 'hate' you but she'll be telling the same stories to her friends when you're not around.)
The suggestion to ergonomically adjust utensils to make them more comfortable and easier to use is excellent and may be a great help to her. If, by the age of three and a half or four she is still eating with her fingers, you might want to have her tested for both physical and psychological impairments but I doubt that will be necessary.