Dwarves are also not resistant to mines. But golems seem to be resistant. So, they are probably resistant to fire walls as well.
Added 2 minutes later
Can you show a video of them moving through walls in 3 cells?
Well, I drove golems through the wall, and didn't notice any resistance. But maybe golems have a natural resistance to mines? After all, it's "their" magic, right?
I don't know how to make videos, but briefly:
For example, against wild units, especially two-hex units.
If the terrain allows (for example, islands in the center of the map).
The fire wall is placed so that it kind of surrounds this island or peninsula.
And if, for example, units are on top and you are below the island, then they naturally rush through the shortest path, diligently passing through all three cells of fire.
It works great for trolling crystal dragons like that :) They resist it sometimes.
But here, four units in a row, each passing through three cells.
And you can also use wait to place TWO walls in this place at once.
Two-hex units will have a hard time. The damage will be DOUBLE.