Hi guys,
COVID-19 lockdown in many countries, trespassing is an illegal one. In that situation, buying the required materials to do our instructable is a changeling one, so that I built this instructable in household materials.
.......…Let's involve. How I built this instructable.

Supplies

Long and single-piece cardboard,
Black permanent marker,
Craft knife,
Paint and paintbrushes,
Pencil and scale,
Fine sandpaper,
Maida flour,
Newspaper,
Ball-bearing.

Step 1: WHAT IS ILLUSION AND MOIRE ILLUSION

ILLUSION;
An illusion is a distortion of senses, through the illusion distorts our perception of reality, Illusion may occur in any of human senses, but visual illusion (optical illusion) is the best known and understood.
Some illusions based on General assumptions, the brain makes in perception, these assumptions are made by using the organizational principles.

MOIRE ILLUSION Or PATTERN ;
Moire illusion or pattern is large-scale interference patterns that can be produced when an opaque ruled pattern with transparent gaps is overlaid on another similar pattern .
For the moire interference pattern to appear two patterns must not be completely identical, but rather.
Examples: displaced, rotated or have slightly different pitch.

Step 2: WHAT IS NEW ON THIS?

Basically, illusion wheels are made with a wooden structure with some external drive, in this, I tried with cardboard wheels with a manual drive.

Step 3: SELECTION OF CARDBOARDS

"An good start, half win" is an Indian proverb, like starting with suitable cardboard in our projects (crafts) can get a good finish in desire projects.
To this also, we will need a little thick cardboards (more than 3 layers).
Use a new fridge’s unboxing cardboard, because it is a long and single piece.

Step 4: MEASURING AND MARKING

First mark Center point in selected cardboard.
And then draw a circle, dia of 58cm and then divide it into 8 equal parts in circumference.
---- Then mark 5cm from the centre and draw a circle.
---- Then take 16cm from the centre, and draw a circle.
Remain 42cm carries illusion wheels.

Step 5: HOW TO DRAW ILLUSION WHEELS ( Single Segment Explained )

Each wheel teeth length is 5cm.
--- Joinpoint A1 with E1 via points C2 and D2.
--- Then join B1 with F1 via point M2.
Vice versa draw all the wheel teeth (8 wheel teeth).

Step 6: SEPARATE 1st WHEEL

Then help of a sharp knife separate wheel from cardboard sheet carefully(don't allow it to bend).

Step 7: TRACE AND CUT 2nd WHEEL

Step 8: WHITE GLUE PREPARATION

For prepare white glue, I used maida flour mixed with water and boil with continuous stir, it becomes like a gel, we can use it as White glue.
Let's do prepare it.

PROCEDURE:1
......... Take 100mg of maida flour in a bowl.

PROCEDURE:2
........ Add some water and mix both well.

PROCEDURE:3
......... Boil this mixture in medium flame with continuous stir, becomes a gel stage and switch off the flame.

PROCEDURE:4
......... Cool this to 30 mins and ready to use.

Step 9: PAPER PREPARATION

Cut newspapers 3*3cm and 3*20cm strips, use it to stick on cardboard and close cardboard wheel open areas.

Step 10: STICK PAPERS

Stick newspapers on cardboard wheels with we already prepared white glue and cover all the open areas.

Step 11: ROTATING HANDLE

Stick 10*2cm thermocol piece on one wheel and do stick papers with white glue.

Step 12: LEAVE IT TO DRY

Let it dry in half-day with a sunny climate.

Step 13: FINE SANDPAPER WORK

With the help of fine sandpapers(150 grit) slightly rub dried cardboard wheels do this excess white glue is removed and obtain a smooth surface wheels.

Step 14: PAINTING

Forever, illusion means black and white colour only, so that put black colour to one wheel and white to another wheel.

Step 15: TEXT (ROTATE HERE) ROTATE HANDLE

Write text(ROTATE HERE) with c/w direction arrows on white wheel.

Step 16: MANUAL DRIVE

Stick black wheel in anti-clockwise direction on the wall with 5 feet distance from the floor.
Then stick ball bearing on the black wheel in exact center.
Then stick white wheel over the ball bearing in a clockwise direction.