Saw body from 2″ x 4″ lumber (sand sides smooth). Fill any voids, cracks or knot holes with filler.
Sand cut surfaces with a rotary sander to smooth.
Round over edges with ¼” router bit.
Sand surfaces and edges to remove roughness.
Cut ¼” dowel to length (body + 2 x wheels thickness + 1/16″ or 3/32″ clearance). Easy way to insert dowel into the wheel is to gently sharpen the end in an old style pencil sharpener.
Glue a wheel to one end of axle using white or yellow glue (Hot melt will not work.) One easy way to put glue in the wheel hole is to dip a pencil point into glue and spread on the inside of the hole.
Add second wheel to complete assembly. Test that wheels turn freely.