It's a glass 20G?
For either glass or acrylic . . . need bio-media, like bio-balls, pond filter sponges, scrubbies, ceramic rings, etc. Might be cheapest to buy these online from a place like Big Al's. And there's a classifieds posting here at MFK for scrubbies, too. For some reason, scrubbies can be hard to find in the stores.
Need some plastic egg crate to hold the media above the floor of the 20G. Home Depot / Lowe's / etc. have it for ~ $10 per big sheet.
For glass, need some glass to make partitions, glass cutter, silicone to seal the pieces to the 20G. The home supply stores would have these, or a larger craft store. Somebody should confirm, but I think GE Silicone I (not II) is the version of GE silicone that does not have anti-mildew chemicals in it, and is safe for aquariums. Or just get a tube of aquarium silicone (same thing).
For acrylic, need some acrylic (1/4" or 0.22" would work well), Weld-On #4 or #16 to seal it to the 20G. A craft store might have some Weld-On, might have to order it online from a place like TAP Plastics. Home Depot usually has sheets of acrylic.
For the PVC . . . I would use 1.25" or 1.5" PVC for the siphon out of the tank, going to the sump. Then 3/4" from the pump back into the tank. Mileage may vary, depends on the design, but I think it's safest to have way more water flow out of the tank, to the sump, so that the pump isn't draining the sump dry and possibly overflowing the aquarium.
It's easy to use Christy's Red Hot Blue Glue to seal the PVC pieces together, actually, if you push the pieces in tightly, might not even need to seal them. And you could paint the PVC with Krylon Fusion or Rustoleum Plastic spray paint. For cutting the PVC to length, a PVC cutter for $6 or $7 is worth buying. PVC can be a real pain to saw.
Umm . . . what am I missing?
I made my own sump (different from the one I'm selling in the
classifieds), just drawing from memory on what I bought and from where I got the parts. But I'm by no stretch an expert!