You could just buy a simple DW01 module on eBay and be done with it, but apparently you really want to get a better understanding of the circuit which is a great thing.
First of all, about the discharge balancing process you've mentioned. The cells are going to discharge at different rates because of the internal impedance of them, it is literally the same process that happens when charging, but in reverse this time, so when discharging a 4S pack to 12V your cells might be at different voltages and this problem just becomes aggravated when you charge the pack back up, so you do still need to balance your pack.
Now to the discharge protection circuit, you can learn a lot from datasheets of ICs you might be trying to replicate. For example, if you take a look at the
DW01A datasheet you'll notice that they have provided a block diagram:

Of course it is a bit complex since the chip is trying to do multiple things, but if you focus on the left-hand side where the they are describing the over-discharge detector you can see that it's basically just a classic comparator circuit with a voltage reference. For example in this case you could use low-voltage opamps as comparators like the
TLV272IP, or even better in this case, the
MCP6292 which can work down to 2.4V. The circuit would be almost identical, but you could use a 1.8V standard red LED as a voltage reference and then just add a voltage divider to the cell so that 3V would equate to 1.8V at the input of the opamp. Then just use the output of the opamp to cut off the cell using a MOSFET.
EDIT: As a simple example for you here's a very simple solution to cut off the load when the cell voltage drops below 3V, this is a very simple circuit of how to use an N-Channel MOSFET on the low-side and a nice base to start your experiments with other circuit topologies.
