"Who makes cylinders ?"
"How about having a second-hand .357 cylinder rechambered to .40 ?"
"Any idea who can do this"
A custom gunsmith like Alan Harton, or Bobby Tyler, or Hamilton Bowen can either make or get cylinders & do the work necessary if you want a truly custom built cylinder. And I'm sure there are others out there who can do it as well. Those just came to mind. But prepare for sticker shock, and a long wait time.
A second hand cylinder is easier to find,, less expensive usually, and a re-chambering is a job many lesser known but very good gunsmiths can do. To get a spare cylinder,, place a WTB ad here or in other places. Measure your existing cylinder first,, to get a OAL,, and look for one as long or a few thousands longer. Then any good gunsmith with the equipment and reamers can re-cut a cylinder. Less of a wait, and less money to get it built.
Ruger built a convertible Blackhawk,, commonly called a "Buckeye" many years ago that came with 38-40 AND a 10mm cylinders. If you got one of those,, the .40 S&W would not work due to it's case length. A spare cylinder would be necessary. Then a few years back, Ruger made a convertible Blackhawk in .40 S&W & .10mm. Again, using (2) cylinders.
So, the bullet itself will work,, but the case dimensions & chambering methods require different cylinders.