To make the tapered mekugi ana through the tsuka, take a 1/4" drill bit and chuck in in a cordless drill. Go to the belt grinder and grind it while turning into a taper from 1/8" to 1/4" over the first 2" of the bit. In use, drill a 1/8" pilot hole in the tsuka, then re-drill with the tapered bit to about midway of the taper. The larger hole should be on the omote ( which is the palm side in some grips, but not always). Make your mekugi in the same taper using the same drill and belt technique. Start with a roughly 1/4" piece of hardened ( smoked) dense bamboo and turn to make a peg 2" long and tapered from 1/8" to 1/4". This allows fitting and trimming for a perfect fit. As the ana in the tsuka wears with repeated assembly/disassembly, just use a new peg driven in farther and trim accordingly.
NOTES:
Besides the fat and thin ends, there is a left and right side of a mekugi (usually called the front and back). Look at the end and you will see that the grain dots are denser on one side. This harder side is what should be striking the nakago metal .Thus, it goes facing toward the kashira, or back end of the sword. The less dense end faces front.
A modern high tech mekugi can be made from Teflon, phenolic rod (Garolite), or titanium.