Wheel Build Questions for Those who have done it
There are definitely more sophisticated tools for this but in my mind the essential kit includes (1) the right-sized spoke wrench, (2) a flathead screwdriver, (3) grease for spoke threads, (4) the front dropouts on an upside-down bicycle with brake pads for truing, and (5) lots of patience if you haven't done it before.

All of this assumes you have a rim and hub with the same hole count, along with correctly-sized spokes and enough spoke nipples.