Of all the siege rounds, this is the one you can craft on day one. No pipe, no Level 2 bench, no blueprint chain behind it: a bit of gun powder and a pile of metal fragments. In raw numbers the frags outweigh the sulfur, so a group already farming sulfur for guns barely notices the powder.
Craft them in fours. Each craft makes two balls, and two crafts use the powder batches exactly, while a single craft leaves spare powder behind. Two full stacks line up the same way.
For scale, a full stack costs less sulfur than one craft of fragmentation shells. So the question is never whether you can afford the balls. It is whether your fights happen on the water, with a cannon on a boat; if they don't, those frags are better spent on doors.