Well, the list of materials is lengthy. You'll need 32 gauge wire, Kanthal or Nichrome as your taste dictates. You'll need wick, either 2mm silica, 3mm ekowool, cotton yarn (natural, undyed), or cotton balls. You can get cotton at Walmart or any drugstore, silica and wire is widely available on eBay or at most vape shops, numerous online retailers have it as well.
Yes, you will need a tester. It's MUST HAVE equipment if you build any coils. You can purchase a purpose built ohm meter with 510 and eGo threads for around twenty bucks wherever silica and wire is found, or just use a standard digital voltmeter. You MUST be sure of the resistance of any coil before you put power to it, if you've inadvertently created a short circuit things are going to fry; if the battery does it you'll have big problems.
For 5 volts you'll want a 2.8-3.0 ohm coil. 7 wraps around a paper clip of 32 gauge Kanthal should give you that.