You'll need retail or digital versions of the game.
Not sure that you can Paypal for either or not.
Walmart would definitely be an option, if you needed a retail copy.

For RAF...
You start one account.
And then in account management with that one account, you send an RAF invite to your own email address.

Using the code that is included in that email, you create a new (2nd account).
Once the account has been created, you upgrade it with a digital upgrade or retail code.

Then go into the 2nd account, and send yourself an RAF invite.
Use the mailed code to create account three.
Etc, repeat the process for all five.

For RAF to get you a bonus...
You need to be RAF linked, your account to another account.
Characters on the linked accounts have to be in the same group.
And they need to be within +/- 4 levels of each other.
And to be level 59 or lower.
And for the mobs/quests to be green or better for everyone (not greyed out).
When you meet the requirements, you get +200% (300% of the normal experience, for killing mobs or completing quests).
So your 1st to 60th leveling is very fast.
And you can level a lot of characters in the three months of Recruit a Friend.

Also, when the recruited account pays for its first month.
The referring account gets a free month.
And when it pays for the second month.
The referring account gets a rocket mount, which is a two-seater.

And for every even level the referred account gains.
It can give a level (to a lower level toon) on the referring account.
So if your chain is: A > B > C > D > E
And you level four toons during RAF.
B can give two toons (to 60th) on A.
Same for C to B, D to C and E to D.
And they even cascade.
B gets two from C, and can give one more to A, etc.