This business is not a new one. Many people have been using it to make serious money for a while now.
In order to start, you will need to have at least a capital of ₦50,000. With this amount you'll be allocated a certain amount of data which you'll be able to share with any customer interested in buying it.
When you've recharge your account with ₦50,000, dial *461*2*1#, your account will be credited with 150 GB data. You can sell this data to anyone you wish to do business with.
If you sell 1GB at ₦500 then you'll make ₦25,000 at the end.