Rik Hjertberg has a good primer for this on his website:
http://wheelfanatyk.blogspot.com/
28g copper wire is found at most big box home stores in a small roll that will do a dozen or more pairs of wheels.
I just did a pair for my Pierce following his guide. I hadn't done it since I was a kid in the early 70's. We would tie & solder our Schwinn Sting Ray BMX conversions so we could be cool like the MC desert racers!
Jon Williams
Grants Pass OR USA