The trunion used heavy duty 1 x 2 steel.  We tried to avoid warping problems by spot welding it together first.  We had trouble clamping it in place, so we used a little duct tape to help hold it together for welding
We had problems getting the 1 inch holes drilled straight, it took 5 tries to get it right
We welded in place using a 3/4" bar for a fixture:
The bearing mounts were difficult to properly align - if we did it again, I would screw them onto a 2x4 cut to the correct length, to hold them straight during welding.  Ours also warped during welding, we should have clamped some 1x1 to them to keep them straight.  Luckily, the bearings have a lot of forgiveness built in, and we got the whole thing lined up pretty well:
When we did the final assembly, we found that the trunion just barely fit our 36" axel - we only had 1/8" clearance from the end to the rim of the tire - of course, a grinder solves all clearance problems:
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