I use gift wrapping tissue. I cut it into the width that I need and tape it end to end for the desired length. Try not to tape on a stitching line, it's a bit hard to remove if you stitch over the tape. There is a waxy side to it don't mark on that side, it may mark up your fabric. Mark on the side that is porous so that it absorbs the permanent marker. Oh yes and use a permanent marker. If you use pencil or an ink pen it gets on your fabric when you stitch on it.
Hmmm, haven't used toilet tissue but it seems like it would have a lot of lint. If someone uses it I'd like to know what they think.