The best material to make this out of is wood. Cut out a circle from the wood of aprox. 3 feet in diameter. Mark the wheel off into sections of pie. When that dries, paint numbers on the wheel.
Hammer nails all around the edge of the wheel.
Put one at each spot where the sections of pie meet. Then put nails inbetween. Put 1 or 2 nails in each section of pie, but keep it consistant all the way around. This is the piece at the top of the wheel that will point to the number of points. Use a piece of strong leather, or plastic as the stopper.