There are many threads on wheel building, and many methods. There are a few certainties. You need some sort of lubrication, whether it be linseed oil or anti-seize or anything in between. You will need to stress release.

Tension should be close to even until final truing. I have a Park tensiometer and a TS-2 with the dial caliper kit. I get a counter pack of anti-seize from the auto parts store as needed.

It's better to do it right the first time. It's a fairly important part of the bike.