Frosted Borealis Hammer is crafted with Blacksmithing in Mabinogi (weapon). This page lists everything needed to make it, checked against the game as it exists today. The interactive planner lives in the Blacksmith Companion.
How to get the manual
The manual is rank 3 and survives 30 uses; every crafting attempt spends one use.
Taunes: blacksmith NPC in Vales. Sells weapon blueprints at his shop (117,200 gold).
Materials
Expect about 8 attempts per finished item (13% average progress per attempt). Per-attempt materials are consumed on every attempt; finishing materials once per item.
Each attempt uses
2× Silver Ingot — refine from silver ore. Mine it in Barri Dungeon or north of Tory Ravine
8× Mythril Ingot — refine from mythril ore. Barri Mythril Mine/Advanced, or L-Rod ore deposits
3× Frosted Borealis Crystal — hard/elite shadow mission or advanced hard mode dungeon reward