Here's why it's not a sentence:
* No subject: Sentences need a subject (who or what is doing the action). "Whoa" doesn't have one.
* No verb: Sentences need a verb (the action). "Whoa" doesn't have one.
* No complete thought: Sentences express a complete thought. While "Whoa" can convey surprise or excitement, it doesn't form a complete thought.
You can use "whoa" in a sentence like this:
"Whoa! That was a close call!"