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Few things to consider for making cashback website.
1. Tracking software for website
2. Short URL domains for tracking
3. Overall website and app backend structure that can monitor the cashback links and clicks.
Tracking software is the key to the cashback website. Here your cashback needs to be tracked by both you and the merchant. And the cashback should be given considering the affiliate cut from the sales. So you have to find out who is offering this sort of software in the market. There are some private players in the market which have some specific prices.
Short URLs are necessary so that you can track the cashback links in browsers. And some of them also have to bypass the adblockers. So here short URLs need to be regularly purchased and updated too.
Third point being the backend structure which requires you to have some sort of dashboard that can track links, clicks and the cashbacks. And you have to sort voucher vs cashback changes in the rewards too. This requires you to work with the merchants cashback software along with your own or some cloud service that integrates the two.
There are people who have managed to use the WordPress website to do this in simple way but are suffering on traffic scaling side. It's easy and cheap but not scalable after some time. And some are making use of the custom website with backend dashboard along with tracking software. I'd recommend you to contact merchants like flipkart and amazon customer support on the guidance regarding tracking software on affiliate links.