If you can roll, fold and glue paper, you can do quilling.
You need:
paper: Any kind of paper will do. You can use colored or even plain white.
a toothpick or some other thin item to roll the paper around
and some glue or tape to hold your shapes together
All you do is cut paper into strips -- long strips. Usually you cut it about as thin as a pencil eraser, but you can cut it as thick or as thin as you want.
It just helps if you cut all the strips about the same width.