Seems it would be easier to simply step up to 34 or 36. The higher the number, the smaller the diameter of the wire and the more resistance it should have. Since the ohm's are measured per the foot, like KA1 32 should be something like 13.8 ohms per foot, to get 32 up to 3 ohms or so might take between 2 and 3 inches of wire to achieve it (ymmv). Increasing the number of
coils simply increases the length of the wire overall and, hence, the ohms from end to end. Biggest problem is you only have so much physical space to work with in yer rebuildable...and we don't want the coils to touch. Also, you don't have to stick to KA1 32...plenty of other choices like Nic80 or Nic60 and it's often easier to find those than the cherished KA1 32 due to it's popularity. Got my last roll of nic80 off amazon and when I checked a couple days ago, the vendor still had some but in an odd half-size. Also, it can get kinda crazy looking for the stuff too...take KA1 for example...it's also known as: Kanthal A1, Kanthal, Alloy 875, Resistohm 145, Aluchrom O, Alchrome 875, MWS-875, Stablohm 875. So, plenty of google terms to keep you busy lol.
