I am an elementary school teacher. We don’t assign genuine homework until fourth grade, and we’re in a school district where only about half of the parents could be described as actively involved in their child’s education. So while I can’t say that we expect parents to go over and correct homework, we do encourage it.
Specifically, the best thing to do is point out which ones they got correct (good news first!), then go over the incorrect ones in a way that helps them figure out the correct answers (rather than just saying, “no, the answer to that one is B”). Finally, it helps to praise them for working through their mistakes. (In general, praising children for working diligently is much more effective than praising them for “being smart.”)
I understand that not everyone has the time, inclination, or ability to do this. That’s fine. But if one is able, then it can be very helpful to the student. And in my experience, most teachers are happy to provide guidance if the parent is unsure of how to help at home.
I’m sorry to hear that your children are frustrated and exhausted at the end of the day. There are specialized push-in programs specifically designed to avoid this outcome for neurodiverse children, but they haven’t been implemented in many states at present.