> do they all have to be the same wattage and % (tolerance i believe)?
Some (the higher-ohms ones) have to be bigger than 0.01 Watts. You probably can't buy anything that small, so you use what you have. 0.25W works. 50 Watts works too, though the cost and size of 50W resistors is a waste for a 0.01 W application. (Actually 50W may be "too big": can't make a compact layout. But 0.125W, 0.25W, 0.5W, and even compact 1W are fine, even mixed.)
The tolerance should be much better than 10% for reasonable gain accuracy. Absolute accuracy may not be important, but it would be nice if multiple channels gave about the same gain at the same knob position. 5% all around is reasonable. If you have some 2% or 1%, use them. They do not "need" to be that precise in most DIY, and cost more, but DIY isn't about a few pennies. If you only have some values in 10%, use them. If you notice that the gain-steps are not all the same, or your precision dB meter disagrees with the knob-marks, replace the 10% with low-% or selected 10% resistors.