I once used a set that was made by a man many years ago and they r still being used today as far as i know. They had quite a bit more resistance than your modern day rollers. He had turned down some large pieces of wood to sizes similar to the rollers used nowadays and somehow attached half a hub in each end of the 3 cylinders. He then attached an old V-belt off a car or tractor or whatever he could find and this kept the front wheel spinning. not sure how u were thinking of making your own, but the larger the roller generally the less resistance. Also take note that the rollers must be very well balanced. During a high speed effort they may be spinning very, very fast (100km/h is a lot of RPM's) and tend to vibrate quite a bit if they r not balanced near to perfect. I cant see any reason why u shouldnt attempt to make your own rollers, just remember to take these things into account.
there are some photos there of old hand built rollers.
I'm sort of thinking about the same thing, welding a frame, gluing wooden sections to an axle, having them lathed, bearings on the ends of the axle into positions on the frame and then some old sprockets and chains.
Have a look at the old wooden rollers pictured at this site, they are cambered into the centre to help keep the bike in position and they look such a wonderfull peice of equipment.