To get the energy needed to create matter, one would need a LOT of other matter, and then the new matter would STILL be made from OLD matter. Therefore, until we can create energy without using any matter (impossible in this universe; we'd need to find another) we won't be able to create any new matter.
As for what God is made out of, either he exists outside this universe and is made of something we can't possibly identify or he exists inside every single part of this universe in some way that is almost as difficult to identify. If he's made of just some of the matter and/or energy within this universe but not all of it, he's not really much of a god because his omnipresence and omnipotence are then ruined.