According to the Gospel of Matthew, wise men (magi) came from the East bearing three gifts for Jesus. Thus scholars believe there were three wise men. The bodies of the wise men will be toilet paper tubes. You will need three toilet paper tubes, one for each of the wise men. Don't be concerned about how it looks because you will be covering the body later.
You will need three brown lunch paper bags. Take one of the paper bags and open it. For the sake of this craft, we will refer to the open edge of the brown bag as the bottom of the bag. Put the bottom of the bag around the top of the toilet paper tube, crunching the paper bag up until it is snug around the top of the toilet paper tube. At least 1 inch of the brown paper bag should be touching the tube. Put a rubber band around the bottom of the paper bag within the inch that covers the top of the tube. This will be what you will use to secure the brown bag onto the tube.
Once the bag is secured onto the tube, you are ready to draw your face onto the paper bag. You can use sidewalk chalk, markers, crayons or any combination thereof. Be creative. Glue cotton balls on for eyes, making pupils with a black marker. Use twisted toilet paper as a mouth. You can tape this onto the paper bag. Another idea is to use a foam triangle as the nose. You can glue the triangle on standing up on the bag. Another idea is to tape brown yarn from the top of the bags as the wise men's hair.
To dress your wise men, you will need some pieces of rectangular material measuring about 6-by-8 inches. Use the side of the material that measures 6 inches and thread the material underneath the rubber band until all of the tube is covered. Leave an inch of the material above the rubber band. Glue that inch down over the rubber band to cover up the rubber band. You can have the clothing as long as you like. Just make sure it covers the tube. Glue on sparkles to decorate the material if you like.
Glue a small gold jewelry gift box to the front of the material covering the tube. This will represent the gifts they brought to baby Jesus. Then, draw two small hands (small enough to fit on top of the gift box) with arms about 2 inches long on a piece of construction paper. Tape the tips of the fingers of one hand to one side of the gift box, and the tips of the fingers of the other hand to the other side of the gift box. The arms should extend long enough around the tube to tape together behind the tube. It should look like he is holding a gift.