Ok, thats pretty easy them. Im asuming that your speakers both have jack connectors. So what you need is some sort of plastic case, about 10x10 cm. Next will be 2 panel mount 3.5mm stereo sockets, and mount both of these on 1 side of the box. Then take your sockets and solder them onto a rotaing potentiometer(a twist switch). Finaly take the outputs of you potentiometer and wire them onto a single stereo socket ideally on the opposite side to the 2 other stereo inputs. The last single stereo socket will be your input and you can them use a jack to jack to connect to your computer.
Oh and the you will need a splitter to give and input to your sub aswell as your speakers.
HTH
Rich