you'll never get rich or even break even . . . but if you can make a few bucks by indulging in a hobby and being a good neighbour to others, hey, that's what it's all about.
This is where Kickstarter would come into play for you. B&H offers Ilford Delta 3200 35mm film unperforated in 100' rolls on special order for $87 per with a minimum order of 20 rolls. That's almost an $1800 cash outlay to start. That puts a cost of raw material at around $1.10+ per 828 roll (I'm adding a little for waste). A small Kickstarter to raise $5000 would
put you in business. Of course there is almost as limited a market for 3200 film as there is for 828 so contacting Simon (or your Ilford dealer) for special 100 ASA and 400 ASA would be the way to go.
I would still like to buy a punch from you. I can slit 120 down to 127 and 828 size. I just don't have a way to punch it.