Hello Nubo,
Cell matching is a "labor of love." It is time consuming, but I think the results are well worth the effort.
I start by breaking in my cells. First a 0.1C charge for 16 hours and a discharge to check for initial capacity. I then do a few cycles of 1C charging and discharging.
Now you have 5 - 10 cycles on your cells, and you are ready to match them. If I have a particular application in mind, I will match them at the same current draw that the application uses. If not, I will match them based on a 1C draw. Remember that a 1C draw will drain your cells in 1 hour.
Charge your cells, hook up your batteries to your load and time how long they last. Your first match is on run time, or capacity.
Next you need to pick a time part way through the total run time. I prefer to pick a point half way through. Now you need to measure the voltage, under load, at this point. This is referred to as mid point voltage. This takes into account the effects of the cells internal resistance. This is the second match.
These are the main two matching points, but some people also take note of the voltage the cells rebound to after discharge.
A look at the math involved includes averaging your capacities and mid point voltage values. If you have a wide variation, throw out the highest and lowest numbers. Capacities tend to vary more than mid point voltages, so I generally match to 5% on capacities and 2% on mid point voltage. If you are wanting a closer match go with 2% on capacity and 1% on mid point voltage. Keep in mind that the pickier you are the more cells you will need to come up with a set that "matches."
Here is a real world example. I started with 18 cells. The mid point voltages were all within 1% of the average, so this match point did not factor in. Matching the capacities at 5% gave me 17 cells that I could use, and matching capacities at 2% gave me 11 cells. 6 of those 11 cells matched to within 1% of capacity.
If I wanted to match to 1%, I would end up with 6 out of 18 cells. If I wanted to match to 2%, I would end up with 11 out of 18 cells. Finally, if I wanted to match to 5%, I would end up with 17 out of 18 cells.
As it turned out, I matched on 2%, and one of the cells died during further testing. My yield was 10 our of 18 cells.
You will have to decide what degree of matching is important and how far you want to go with this.
Tom