make A from B は「ＢからＡを作る」で、【原料】を表わします。
We make cheese from milk. ：受身は Cheese is made from milk.
make A of B は「ＢでＡを作る」で、【材料】を表わします。
I made a chair of wood. ：受身は A chair was made of wood.
make A into B は「ＡをＢにする」で、【原料・材料】どちらも表わします。
We make milk into cheese. ：受身は Milk is made into cheese.
I made the wood into a chair. ：受身は The wood was made into a chair.
（特定の木材なので the を使います）