I plugged your 4.5v and 2.7ohms into a conversion table and come up with 7.499 watts. I roll my wicks and build my coils one because I have so many rebuildables (yea I can't pass one up) and enjoy building and tinkering. I buy my wire at Temco and had used 32 gauge round kanthal a-1 but have switched to ribbon wire 0.5. It is very forgiving and hotspots are basically non existent and provides a greater surface area of heat. Here's the link Flat Ribbon Kanthal Wire RW0323 - 0.5 x 0.1 mm (0.197 x 0.004 in) 50 FT 0.18oz Series A-1 Resistance. I bought my mesh off eBay $9 for 3 6x6 sheets. So for less than $20 you have enough probably for years the way the wick and coils last. Yea I look at my signature and know I'm in the hole but I am enjoying the s*@# out of this and my health has never been better.
MackMan,
Boy am I embarrassed I also plugged the numbers into an automatic calculator prior to the post and would have sworn it said 9.1 watts. I just now plugged it in and came up with 7.5 watts. It takes some real creativity to plug numbers into an auto-calculator and get the wrong numbers.

I did have some reservation about "RBA-ing" cost wise until thanks to you guys posting some links to material and looking around on eBay. I had looked at some of the Vaping sites and their prices are a little high especially if you are prone to making mistakes and creating wasted material. Buy online from places like eBay and the link you posted I figure for around $40 bucks I can buy enough material to last years.
I am going to wait until my second cup of coffee kicks in and go pick up one of those IGO L units. For $12 bucks it sounds like a good place to start.
Mack, I do have a couple of questions; with 32 Ga. on my ZAP it seems like it takes too long to come up to Vape temperature. I was wondering if I used 30 Ga. so I would have more wire wrapped on my wick with the hope that by covering more of the wick it would heat up faster. With the 32 Ga. if my ProVari has been sitting for a time I have to fire it and take several puffs before it get up a good head of steam. Do you think the flat wire would work better even at 32 Ga.? - any suggestions?