To create a Google app account will require a cell phone to receive texts.

Note: In theory you should be able to use a Google voice account instead of a cell phone but I was unable to get it to work.

The step to create another account (using a cell phone) are

1. goto accounts.gooogle.com/signup
2. follow the steps
3. Agree to Google's Terms of Service and Privacy Policy

Links

Create a Gmail account

voice.google.com

Select a Google Voice number

Can I use the mobile Google Voice app without a linked cell phone number?