If your only goal is to use occasionally for collimating a lens, you might be able to get away with just using some slightly textured Scotch tape on the glass.
When I have made ground glass in the past for various DIY camera projects, I have tried valve grinding compound (not sure what the abrasive actually was in the matrix), wet-dry silicone carbide sandpaper, and powdered aluminum oxide abrasive with water between two sheets of glass. I've always just used inexpensive float glass from the hardware store.
I read an article once upon a time about making your own ground glass... and now I can't locate it. In the text though, the author said that mass produced commercial ground glass is usually done with silicone carbide grit, because it frosts the glass surface quickly and gives a decent image. But the really high-end expensive ones are done with the softer aluminum oxide. If hand grinding, it's a difference of several hours; the aluminum oxide is much slower. But silicone carbide chips flecks of glass out of the surface, while aluminum oxide does not. So if you put the time and elbow grease in, you will end up with a screen that can resolve much finer detail without sacrificing brightness.
I don't know if a single claim from that article is true. What I can say is that when I have made ground glass using silicone carbide, it came out perfectly usable. I'm pretty sure my commercial ground glass that came with my Intrepid 4x5 was made with silicone carbide, and I generally don't struggle to nail focus with it. When I recently made a 6x6 ground glass for a 3D printed technical camera that takes Mamiya/Graphic roll film backs, I decided to try the aluminum oxide powder instead. It did indeed take a lot of hours of grinding, but I think the screen might actually be a little nicer.
One of these days when I'm feeling bored, I'll grind a new 4x5 glass for my Intrepid with aluminum oxide. Maybe while I listen to a football game on the radio. Then I can do a true side-by-side comparison and see if one is significantly better than the other.
But I digress. Virtually any sandpaper in the range of 320-600 grit and a few minutes of scuffing, and I think you'd be able to make a suitable tool for collimating lenses at infinity. And indeed, try the Scotch tape first. If it's good enough, then you will have saved yourself 30 minutes of sanding
