You'll probably get several opinions. Here's mine.
Good vise.
Good solid workbench.
Action block--Peace River. Brownells part # 702-003-015. $43.75.
Armorers wrench--Smith Enterprises. Brownells part # 851-115-001. $36.70. This is the one that grips each tooth on the barrel nut about 2/3 of the way around, not the one that only has three teeth. I hate those. This, and the action block are musts. I do not like the DPMS wrench.
Roll pin punches are a nice to have, but not vital.
You don't need vise jaws (my opinion).
You'll need something to visually align the barrel nut teeth with the upper and delta ring for insertion of the gas tube, but you can use anything that's 4" long or more that's straight and small enough to go into the upper's gas tube hole. A piece of old gas tube is perfect, or a long allen wrench, or...
Check my other thread on the brand of headspace guages--I'm asking for opinions on that myself. They should come with instructions, and you can also read the other threads on here and ask questions later if needed.
Ask for a catalog when you call Brownells (800-741-0015). Warning--this will definitely lead to more tool purchases.
If you're breaking down older uppers, their gas tube wrench is really great to have, even if it's $24.95. If you're only building new uppers, it isn't necessary.
Good luck.