BTC how to create a bitcoin wallet what will be the cost for making a bitcoin wallet and what should be considered as a security measures to maintain security for wallet
Depending on what you mean with "creating".
You can Download Software which manages your coins.
Other posts already Container some Applications.
If you want to Code your own Wallet, you need knowledge in any language, Python as Scripting language works fine. Further you have to Unterstand how the Bitcoin protocol Works.
If you do all by yourself it doesnt cost anything at all.