You would edit /etc/sudoers.
to see information about this file. Also just a general web search about how to set up your sudoers file will give you more information than you can possibly use.
Once again, it's not an "account", it is a command pre-modifier (for lack of a better term) where you have a normal user insert "sudo" prior to another command so that they can do the intended command using root privileges. Example:
sudo chown username *
That would change the ownership of files to be whatever the username was given. But only the files in the local directory, you'd use the -R argument to make it recurse through sub-directories.