Discussion of digital negs was formerly consigned to the "Gray Area." Now it should take place at HybridPhoto.com, dedicated to digital/traditional hybrid processes. I'll leave this thread open, as long as it is about how to make or where to get traditional interpositives.
In answer to the question--you could make them yourself using ortho film or a relatively neutral film like TMX in your own darkroom. Do a search on "enlarged negatives," and you should turn up a few threads on the process. Here are a couple of them--
(there was a url link here which no longer exists)
(there was a url link here which no longer exists)
Another method, if you have access to a large camera, is to make a small print and dupe it with the larger camera.
Also, take a look at
www.dr5.com. They can make enlarged negatives on film directly using a reversal process, so no interpositive is required.