I honestly think its gonna be cheaper for you to get a $100 Chinese banjo off Ebay or craigslist. Its gonna sound better too. If you take the neck and tuners from a guitar the string spacing is gonna be off and its gonna be difficult to switch to an actual banjo after. If you plan to use a tambourine as the pot you still need a tailpiece, bridge, armrest. I don't think its feasible to build something that resembles a banjo for leas than the price of a very cheap Chinese banjo. The material costs are gonna be close and not to mention all the timel its gonna take and the end product won't be something worth the effort.
That being said. If you still wanna build one, look for a 10" frame drum or bodhran. https://www.amazon.com/Remo-HD-8510-00-Fiberskyn-Frame-Drum/dp/B0002F7KGK/ref=mp_s_a_1_1?ie=UTF8&qid=1536944358&sr=1-1&pi=AC_SX236_SY340_FMwebp_QL65&dpPl=1&dpID=41LVEiM8ZAL&ref=plSrch
Ebay has cheap strings, tailpieces, and bridges. You're gonna need a nut that'll hold the strings at the proper height but that'll also ensure proper spacing. I think the hardest part is gonna be getting the neck done. You can either look for a cheap neck or try and modify the guitar neck to work. Modifying would require cutting down the width and length I believe.
Another concern would be the tension in the drum frame, the strings are going to be compressing the drum frame around the neck and tailpiece so you'll need to add a stiffening mechanism.
A two-pack of Remo Falam Slams is less than eight bucks on Amazon with free shipping. Don't reinvent the wheel. Just spend the eight bucks.
If you aren't ready to change/spend for new heads yet, buying a set of dampening rings helps a lot, in my opinion, to get tone under control. FWIW. Here's a link for what I'm talking about. Find the tom sizes you need for your specific kit, but similar to this, and they're cheap. Plus I like them even on upgraded batter heads. Especially for heavy hitters. The link os for Remo, but I also like the Evans ones that are a bit wider (1.15-2") for heavy hitting.
Sorry for the necro but as someone who's had their bodhran for a week now, some recommendations.
Get an 18 in or maybe a 16 in. The 14 in I got doesn't have a boom sound and more of a thwack that's more annoying than pleasant. I got a roosebeck with a single cross bar: https://www.amazon.com/dp/B001NASC56?ref=ppx_pop_mob_ap_share. They have a website but shipping is ouch. Good quality otherwise, no complaints (see next point)
Get a tuneable, but if you live in a very cold (most of the us right now) or very hot place, be prepared to have to use water or a hair dryer to get the skin tunable. Mine shipped in sub zero fahrenheit temperatures and was super tight even untuned, had to wet it down and stretch the skin to get it good.
Probably don't need this tip, but find a tipper you like asap. The 9in double balled one my bodhran came with works great, except the length makes it sluggish and prone to slipping out of my hand.
This is what I used for the banjo head. You may want to go with a 12" if going with a full scale length. My banjo is only 23" scale length. http://www.amazon.com/Remo-Fiberskyn-Frame-Drum-10/dp/B0002F7KGK
Here are the plans I followed. The main thing I did different was how I attached the neck. http://www.bluestemstrings.com/pageWineboxBanjo1.html