All depends on what you want to achieve.
If you are after a as good as possible standard (I am in the process of trying that, so far only for resistance), I learned it is hard as a DIY project to make it happen. But because I am really interested to find out if I can do it, I will keep on trying and probably failing, because I just still do not know enough especially about high Ohm resistance.
If you also try to do that, here are some things I found necessary to think of (besides the choice of Resistor component itself):
- For low R values you have to have 4-wire connection, read/learn about tempco and Seebeck effect, Low EMF cables and connections and/or learn how to avoid problems with it.
- For high R values you should read/learn about shielding/guarding/wiring/leakage/contamination
and probably many more things I have not yet found out my self
- Housing maybe metal instead of plastic and maybe even environmental sealed boxes (i.e. IP67)
- avoid high currents/selfheating abuse
But in general all you need is the most stable part you can find/afford (i.e. Vishay Z-Foil). The real exact value is nice to know, but it is better to know that a given value stays within a certain tolerance in a wide enough environmental range for where you plan to use it in (temp/humidity/pressure) and that the change of value when aged is predictable.
A useful start value, I think is to begin with 10k, because most meters are most accurate in this range and you can probably live accuracy-wise with only 2-wire connection.
My own plan is to have decade values (1m, 10m, 100m, 1, 10, 100, 1k, 10k, 100k 1M, 10M and if doable also 100M and 1G).