most people start with an independant Kernel and go from there
i think C is probably the easiest of languages to do this in, but if you want to make a true OS - you'll have to start in Binary to explain to the computer the characters you want to use for what code ... then with the characters make a basic language so that it knows howto deal with other things in a logical fashion, then upgrade the language to be able to handle memory management and such.
i mean if i were you i'd goto a computershop near by, and buy yourself an old x86 or 2x86 with some basic components (186 would probably be best) and then tinker using that because
a) you can actually get data on what all of the processor, chips and other eletrical components are designed like
b) if something goes horribly wrong you can always buy a new one for a few bucks
c) its possible the easiest starting point
i'd also grab a book on Circuit Logic
as that'll also help
Tsu'va Oni Ni Jyuuko Fiori Sei Tau!
One block follows the suit ... the whole suit of blocks is the path ... what have you found?