It doesn't take a lot of mother to make vinegar. Actually you CAN do it with none.
Buy a gallon of cider. Must be raw, or pasturized, no preservitives!
Add wine or beer yeast and ferment into hard cider (use an airlock) bread yeast should work, too.
Once it is fermented, shake up your bottle of ACV to get the mother floating and add some to the now hard cider. It is best if it is in a container with a wide mouth at this point. Cover with cheese cloth or an old t shirt held on with string or rubber bands. It will attract bugs, but needs air. Leave sit in a warm dark area, and it will turn in to vinegar.
DON'T USE METAL CONTAINERS!
Basically, sugar plus yeast creates alcohol then
Alcohol plus mother makes vinegar.
Two steps, thats all.
If you use beer as your alcohol, you get malt vinegar.
Red wine - red wine vinegar
Etc.
Add herbs to wine vinegar,create an expensive specialty item, lol