Expose a half-and-half mixture of apple cider and vinegar to 80-degree Fahrenheit temperatures for a few days. The result will be a thin scum on the top, which is a mixture of cellulose and bacteria known as Mother of Vinegar. Filter the Mother of Vinegar with coffee filters. Alternatively, purchase Mother of Vinegar online.
Pour a solution of two parts wine and one part distilled water into a 1-gallon jar. Add the Mother of Vinegar.
Cover the jug with cotton cloth and seal it. Keep it in an area that is not too cold, such as your pantry or kitchen. Allow it three to four months to form vinegar.