Here is a recipe for making your own baby wipes. I used this recipe for several years until I made the switch to cloth diapers and wipes.
Start off with a roll of strong paper towels. Cut the roll in half. Remove the center cardboard core (this will enable you to pull the wipes out of the center). Give your kids the core so that they can use it as a telescope or pretend to be pirates. Then you can throw it away later when they aren't looking.
Now mix together:
2 Cups of water
2 Tablespoons of oil (olive oil or baby oil)
2 Tablespoons of baby wash
Place the 1/2 roll of paper towels in a container. Pour the liquid mixture over them and cover. Pull them out from the center as you need them.