Wireshark can't really do that, because like beauty, matching MAC to IP is in the eye of the beholder ;-)
As a simple example you might have two routers running VRRP or HSRP to provide next hop gateway redundancy, as well is ICMP redirect for good measure. In this case traffic for one IP address could have multiple MAC addresses, depending on whether you look at source or destination. All the relationships are valid, and can change over the time of the length of the capture. (Even an ARP response is only a point in time in match, and can "wrong" at any time afterwards).