It seems that you can just put the disc and play all the games you want without any online configuration, but in order to have acces to the wii u online features and apps right after connecting your Wii U system to the internet for first time it will need to download a patch (somehow a big patch a guess) that will add MiiVerse, NintendoTVii, Wii U Chat and the eShop to the system.
http://www.ign.com/articles/2012/11/06/wii-u-will-have-day-one-update