There's a lot of DIY guides online, many of them suggest ordering an imported a dedicated kotatsu heater off Amazon like this, though you may need to also get a voltage converter as Japanese appliances run on 100V. Some people also use a radient desk heater like this, but I found it wasn't warm enough.
You can buy just the heater
https://www.amazon.com/Japanese-kotatsu-heater-style-warmer/dp/B000BK47A8
I can't for the life of me find the exact heater, but this one is pretty close. The main difference being that mine is a 300W.
And this is the transformer I have. As you can see in the description, it suggests a 3x the wattage transformer.