How to make a USB receiver for the wireless mouse?
Not in any practical sense. The mouse and the lost wireless receiver unit may even be a matched pair that pass a digital code to indicate "this is me". Even if you could practically replicate the electronics of the lost item you would still need to cross the hurdle of the wireless protocol and any "this is me" hand shake or validation.

The best course of action is to get a new wireless device. The newest ones have come down significantly in price and even tend to work lot better than older wireless devices.