Depends on what you want to do with it - send sms, receive sms, make calls, receive calls, some/all of the above.
There are services that accept cash/crypto for this.
If you want to roll your own then buy a burner phone + sim regularly.
Tracking on sim phones works on the basis of phone hardware + sim. As soon as your hardware pings a cell tower, swapping out your sim won't matter since the new sim will be tied to the previously recorded hardware ID.