If you're going to promote blackhat offers or spam or do other things against FB TOS, then just buy cheap accounts. No point putting in effort to create accounts manually because you'll get banned sooner or later.
However, if you want to promote whitehat offers and use the new account long-term in compliance with FB TOS, then here's what you will need -
1) New email - no Yahoo
2) New Phone number - don't buy sms verification services, try to get hold of a physical sim card.
3) New Proxy - 4G mobile proxies form the geo you intend the FB account to be located.
4) Some pictures - not your own if you have been previously banned
AND
Case A - if you're using a laptop of any famous brand and model
5) Create a new user on your computer
6) Install random free fonts - 10-20
7) Disable audio for this new user
8) Install chrome
9) Add random extensions to chrome
10) Warm up the browser for few days - visit popular websites, open gmail etc, use netflix and such, log into some accounts. Just regular activity
11) If you perform good amount of activity then it's likely that you'll see ad from FB (especially on youtube), click on it and sign up. If not, then sign up the regular way.
Case B - you're using a desktop computer
5) Get an antidetect browser - Dolphin, Incognition, Gologin, Adspower
6) Warm up the browser and sign up with FB