A couple of sheets of 2mm plywood from a modelmaking shop would be easy to work and stiff enough. Neg guides can be made with (very) short lengths of dowel glued in the bottom part of the carrier then fitting through clearance holes in the other. Or you could get clever with a single piece of glass, over a simple 24x36mm aperture - but the practicality of that would depend on how the carrier fits in to the enlarger.
My 'large' enlarger is 10x15cm with a recessed double-glass carrier, so smaller formats needed some d.i.y. due to the length of the film that wasn't in the centre, being printed.