You need to have some kind of a jig. An easy one to make is to mount the assembled wheel on the bike without brakes. Clamp or tape a pencil to the forks or swing arm as the truing gauge.
Lubricate the threads with oil or anti-seize. Thread the nipples by HAND until they are all about the same distance on the threads and the slack is taken out.
Now go around the wheel ONE spoke at a time, turning each spoke ONLY 1/4 turn. Two or three passes will usually get the spokes snug enough to start seriously truing.
Using the gauge, look to see how far or close the wheel comes on the side, and up and down. Find the point furthest away on the side and tighten the six or so spokes on that side of the rim that will pull the rim closer to the gauge, centered in that area of the rim, 1/4 turn. Go around the wheel working both sides until the spokes ring clear and crisp when you tap them with the wrench. However, spokes that touch each other in crossing can sound dull, but differently from actual loose spokes. You have to learn to listen to the tone.
At the same time you are truing side to side, you have to check for up and down. Find the high spots with your gauge and tighten the six or so spokes in that area on both sides of the rim.
If necessary, you should loosen spokes so you can tighten others to true the rim. Do NOT over torque to try to true it.
TAKE YOUR TIME. The average home mechanic will probably spend 2 to 3 hours to get it right.