tutorial was written by a cosplayer who did Balmung. I am not sure if her Balmung wings were moveable or not.
is a tutorial for non-moving wings.
As for the armor, there are a number of tutorials in the cosplay tutorials section of the forums. It really comes down to what materials you want to use and what your budget is when it comes to armor making.
Good luck! We need more .hack//cosplay out there!