What you currently are doing is: forward the item to the current user again.
So please try this:
CALL FUNCTION 'SAP_WAPI_FORWARD_WORKITEM'
EXPORTING
workitem_id = lv_wi_id
user_id = lv_target_user_id
language = sy-langu
do_commit = 'X'
IMPORTING
return_code = lv_rcode
new_status = lt_new_status
TABLES
* MESSAGE_LINES =
* MESSAGE_STRUCT =
user_ids = lt_user_ids.
The parameter user_id can stay empty, if you want to forward the item to more than one recipient. In that case, you can use the table USER_IDS. It is not necessary, to fill both fields.