Nothing could be simpler than making your own fundoshi!
My first fundoshi was made from an old, soft white bedsheet. I tore it lengthwise into strips about 12-inches wide and 96-inches long (since then, I've grown to prefer a narrower fundoshi, 9.5 inches / 24 centimeters seems best for me.)
You can do this with literally any fabric, as long as it is lightweight, breathable, and has a little texture to it. Cotton or muslin work best. Sarashi is the traditional fabric.
You can buy 3-yards of any fabric and get 5-6 fundoshi out of it, so the cost per fundoshi is very low: usually just a couple dollars each.
This is my personal favorite fabric. It's breathable, lightweight, comes in several colors, and is very affordable. There are many, many options when it comes to fabrics. I recommend experimenting a little to find what works best for you.
No need to hem, no need for scissors! The edges will be frayed, but this will go away after a few trips through the laundry, and the edges will be nice and soft
If you'd rather just buy fundoshi, you can now find them on Amazon or Etsy. Sometimes you can find uncut sarashi cloth on Etsy too. Check out eBay also for frequent fundoshi offerings.