You have a source for 26" fixed wheels? I have been scouring the internet for them and don't have the knowledge to make one myself.

I recommend buying a $25 Craigslist bike and throwing a ~$150 pair of ebay wheels

I am very happy with the pair of DP18s I recently purchased. That and a 12 pack of beer will get a more knowledgeable buddy to help you rebuild your bike. The quality will be higher, and the bike will have character.