Here's a great basic recipe for making your own baby wipes:
One half paper towel roll
1 1/2 to 2 cups water
2 Tablespoons baby wash
1 teaspoon baby oil or lotion (optional, for moisture)
One large plastic container with lid
Pour water, soap and optional moisturizer into the container, then add the paper towel roll and put the lid on. Let it soak overnight. Remove the inner tube from the paper towel roll and pull the wipes from the center.