Check anybody on Etsy who has the option to "create a custom order" from something they already do, those are the most likely to take commissions.
Me, for example.
We do custom embroidery, all the time, but the only listings we have on Etsy are of completed works. Click on any one of them to contact the seller to see if they'll do custom orders, and the answer is usually yes. I also suggest, as an Etsy seller, to gravitate toward people who already do fandom items - they will know what you're talking about and will be more likely to be able to find the digitized art you need for custom patches.