Well, you don't want it treated with any preservative, as that will give horrid splinters and buckets of puss in the little ones puddies.
Ash would be nice and is the traditional material for rake/broom handles and such stuff. You should be able to get ash hand railing.
Don't get oak (see the bit about puss above ^)
Beech would be nice, but I imagine it would be costly in a long length.
What would you treat the Beech with?, that's what I bought in the end
Seeings it's a small set of hands, nothing. You could try a polyurethane varnish, but I'd be inclined to sand it and make sure there are no splinters.
This is assuming you're using it inside.
@Backstop started
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Well, you don't want it treated with any preservative, as that will give horrid splinters and buckets of puss in the little ones puddies.
Ash would be nice and is the traditional material for rake/broom handles and such stuff. You should be able to get ash hand railing.
Don't get oak (see the bit about puss above ^)
Beech would be nice, but I imagine it would be costly in a long length.