Next Link For Last Record Does Not Go To First Record

The next / previous post link can create problems in certain scenarios as there aren’t to many options to filter those 2 functions, i recommend to separate create a list of posts and extract next / previous one.
Or if you own the Advanced Post Types Order you can use the previous_post_type_link() and next_post_type_links() which will return the exact order you specified for a given area (archive, category / term etc). You may want to check with the following links
https://www.nsp-code.com/advanced-post-types-order-api/previous-post-link/
https://www.nsp-code.com/advanced-post-types-order-api/next-post-link/
https://www.nsp-code.com/advanced-post-types-order-api/get-adjacent-post/

Thanks for the reply. Not sure what you mean by

create a list of posts and extract next / previous one

could you clarify please? Thanks.