John, do you have CNC burning equipment? If yes then just measure the inside radii for each corner to find the average and the inside dimensions. Have the rings programmed and burned and you should be golden; no splicing required. You can save the program for future work for that matter.
If you are looking for a something to hammer the rings to shape, then I would shape 2 halves from flat bar on a brake and splice them as Bill suggested. I haven't had much luck using mandrels. 2 splices on a bench is easier than beating the bar into submission and then still having 1 splice to do.
Another thought, sometimes you can use a piece from a smaller tube the fits inside. It doesn't work for all sizes though, cause the inside doesn't always match the outside of a smaller tube, but quite a few will match up.
Chet Guilford