First, the fan is definitely not going to be a resistive load, or very linear with lower voltage giving a lower current draw. They tend to draw the same current or reasonably close to it at lower voltage.
Resistors can typically handle the rated power when mounted in the manufacturers test fixture, typically a jig where they have a 5mm lead and then a metal block, with the resistor mounted horizontal in free air at 25C. Then they typically will have a surface temperature of 70C, 90C or 110C, all depending on the manufacturer. If they are in moving air like that from a fan then they run cooler, or conversely can dissipate more power than rated. Power dissipation is determined mostly by the placing, and the temperature of the surrounds.
I would suggest instead of the resistors using a variable speed fan, for a computer you can get variable speed fans with an inline controller, which allows the speed to be varied from full to close to off with no problems. Otherwise try using a LM317 and the appropriate resistors, or a power transistor like a TIP110 and a variable resistor to give a lower voltage to the fan.