The IDEA detector concept for a future e$^{+}$e$^{-}$ collider adopts an ultra-low mass drift chamber as a central tracking system. The He-based ultra-low mass drift chamber is designed to provide efficient tracking, a high-precision momentum measurement, and excellent particle identification by exploiting the cluster counting technique. This paper describes the expected tracking performance, obtained with full and fast simulation, for track reconstruction on detailed simulated physics events. Moreover, the details of the construction parameters of the drift chamber, including the inspection of new material for the wires, new techniques for soldering the wires, the development of an improved schema for the drift cell, and the choice of a gas mixture, will be described.