Can I create cream of tartar with tartaric acid and potassium hydroxide?
Potassium hydroxide is not something you'd want to eat.  It's caustic (the base form of corrosive), and you ABSOLUTELY should not mix an anhydrous (pellet or powdered) form of it directly into food, whether or not you mix it with another powder first.  Also, if you get the proportions off and the acid and base do not fully react, you could end up with a corrosive result.  That's not something you want in food.

The chemical synthesis of potassium bitartrate (otherwise known as "cream of tartar") is relatively straightforward.  Usually, you'd have a solution with a high concentration of tartaric acid, to which you'd add a solution of potassium hydroxide until the salt (potassium bitartrate) begins to precipitate out.  You'd then continue to titrate to obtain maximum precipitate.  Lastly, you'd filter out this precipitate and dry it to have powdered cream of tartar.

But I cannot advise you to attempt this on your own unless you have chemistry training.  First, as another answer points out, industrial chemicals are not generally designed to be "food safe," and although they are relatively pure, the small impurities may not be something you'd want to ingest, depending on how they were manufactured.

Second -- and more important -- it's potentially DANGEROUS unless you know what you are doing.  Read the MSDS sheet on potassium hydroxide, particularly the section on acute health effects.  (Note that the health hazard rating is '3', which is on a scale of 0 to 4, with 4 being the most hazardous.)  You should generally wear gloves and goggles when making a potassium hydroxide solution to begin with.  And even if you safely handle the stuff, you need to ensure it is properly reacted and the resulting cream of tartar properly filtered and dried, or else you could be putting a caustic agent into your food.

Basically, the potential for injury is high if you don't know what you're doing and mess something up.  I wouldn't recommend it for home food applications unless you're a trained chemist.