twisting wire

[Spiug31]

I'm about to start fiddling with wires as I build up to making myself some cables (balanced interconnect and a balanced headphone amongst others).

26 awg spc solid core wire

electrical insulating tape rather than heatshrink (I found a heatgun a bit expensive for learning)

a hand drill for twisting the wire

Is there an optimal number of turns per inch to twisted pair and starquad cable when used for balanced headphone based audio ?

I am aware that cable capacitance can increase with density of wire present at a point (so less turns might be better) and that the common mode noise rejection will cancel interference only if it affects both wires equally (ergo more twists means the cable will be better for this).

If any of this is wrong, corrections gratefully received.