To make a 
beer in Black Desert Online you will need:
- 6
Mineral Water (cooking vendor) - 5 Any
Grains (gathered by workers oat, barley, corn, wheat or potato) - 2
Leavening Agent (cooking vendor) - 1
Sugar (cooking vendor)
You can buy Sugar, Mineral Water and Leavening agent at any cooking vendor or tavern innkeeper. Also you will need to get Utensil from the marketplace or cooking vendor.
Utensils can be placed in any residence you own.
To gather grain you will need to hire workers and invest contribution to gathering nodes or buy grain from the market.
Most of the grain farm nodes are concentrated around Velia. For example your workers can gather potato at Finto farm, Bartali Farm, Loggia Farm or corn from Toscani Farm. Wheat can be gathered at Costa Farm and Moretti Plantation near Heidel.