Pour 1 cup of wine into a large pot (or into a jug with a large opening).
Add 1 cup of vinegar.
Cover with a clean linen or a paper towel (so the bacteria can breathe), but avoid anything else coming into the liquid.
Let it rest at room temperature and wait 2–3 months for the mother to begin growing (the colder the room is, the more time will be needed).
The mother can then be split into different jars to make several vinegars. The scoby can be kept in a pot (jam-jar type), with a gauze and a lid on top (not sealed), so the mother can continue breathing. Add wine to cover.
The vinegar …
Put a piece of the mother into a large glass jar.
Add wine.
Cover with gauze or linen, so the lid is not sealed and put a plate on top. Do not leave in the sunlight, but keep in a dry, dark place such as a cupboard.
Wait for a month or so, then taste it. The mother is usually at the top of the jar, with dead bacteria, and the vinegar does not taste like wine anymore. Those characteristics mean the vinegar is ready and the mother needs to be fed again.
You can extract the vinegar into a clean bottle and add more wine to the jar, with the mother, to start the process again.