Obviously you'll need a LEGO minifig to mod, I selected a stormtrooper since the helmet makes it easy to hide the electronics.
The other items you'll need are:
30 cm of 0.15 mm isolated copper wire.
A 1k ohm SMD resistor.
A general purpose swiching SMD transistor.
A red SMD LED.
A small ferrite bead, 6 mm outer diameter.
A minature push button.
A pice of thin copper foil for battry terminals (I got this pice from a PCB).
A pice of thick paper to mount behind the LED in the helmet.
and finaly a small pice of flexible dark red plastic film to go in front of the LED.