Adjust the fence on the table saw to make a 3/4-inch wide cut and lock it in place. Raise the saw blade to cut through a 3/4-inch thick board.
Lay one 1-by-2-by-96-inch board with the 2-by-96-inch side flat on the table of the table saw. Guide the board through the saw just fast enough to allow the blade to cut the wood until the cut is complete. Run the board through the saw a second time to cut two 3/4-by-3/4-by-96-inch boards from the board. Repeat this process for each board that you need for the project.
Sand the edges of the boards with a sander equipped with a fine-grit sanding pad until the surface is completely smooth. Wipe off the sanding dust left on the boards with a tack cloth.