Wood will be a lot cheaper and easier to work with. The only real downside is will not last as long as something acrylic, pvc, plastic, etc.
There are lots of choices of suitable woods. Just stay away from anything that is treated / pressure treated for outdoor use or has natural oils or insecticides like cedar or cypress. If the wood is toxic to insects, it's probably toxic to your tank too. You should be able to get pine, oak, and birch at a local hardware store.
I don't know what shop equipment you have, but suggest trying a sheet of 1/4" plywood. A 4'x8' sheet of underlayment is less than $15. You can step up to a nicer sheet of finish, or go with solid wood of your choice.
https://www.homedepot.com/p/1-5-in-...Underlayment-Specialty-Panel-431178/203183010
What ever you choose, make sure to use a good water sealer. I used helmsman winax on the wood for my stand and it has held up well.
https://www.lowes.com/pd/Minwax-Hel...-r8ved49dXKpd2_in6oaAi7BEALw_wcB&gclsrc=aw.ds