What you will need:
A matchbox, two new rolls of 35mm film, a pair of scissors, a scalpel, an empty drinks can, a black marker pen, black tape, a pin, a ruler and clear tape.
Draw two diagonal lines across the outside of the box to determine the center point.
Cut a 10 mm x 20 mm frame from the outer box.
Draw and cut a 35mm x 24 mm frame from the inner box..
Cut a 30mm x 50mm frame from the drinks can and pierce a small hole into the middle.
Stick the piece of tin on top of the frame cut through the outer box of the matchbox with the hole pierced through the tin right in the center of the box. Keep the hole closed by covering it with black tape to prevent light from entering in and overexposing your photo.
Color the inside of the inner box with the black marker so that light will not reflect from the box onto your film. Place the inner box into the outer box with the frame cut from the inner box on the opposite side from where the hole in the tin can is.
Pull out a one frame of the film roll and place it within the matchbox (in between the inner and outer boxes). be sure the light sensitive part of the film is facing forward.
Pull out the film of the second film roll.
But be careful not to pull out all of the film and cut it off. Leave at least three frames inside the canister.
Stick the two films together using the clear tape. The second film canister facing downwards. Turn the second film canister in a clockwise direction to roll the film from the first (full) canister to the second (empty) canister.
Firmly stick both film canisters to the matchbox using the black tape.