Look for 4"-6" wheels with either a 5/8" or 3/4" bore, and select axles to suit. For the front, a lawn tractor wheel with either bushings or bearings would do nicely, and you could use either a length of rod or a long shoulder bolt for an axle. For the rear, it's a bit more complex. You would probably be best to use a double-flanged hub with bearings riding on a fixed axle, but as an alternate, you could use a live axle riding on bearings with a fixed bore wheel. A good starting point for tires might be 13x5-6.
EDIT- Included is a picture of a double-flange hub. In the centre, are bearings that ride a fixed axle. On both ends are flanges with studs. One side bolts to your wheel. The other side gets your sprocket, and you can also bolt a brake drum (for band brake) to it.