1% is 1%.
At 1Ω, that should be ±0.01Ω, which is probably finer than your inexpensive meter can reliably resolve. Not really much of a concern, particularly given your phase inverter is probably less symmetrical than 1%.
Higher powered resistors MAY give you a better Temperature Coefficient, but the two resistors should change similarly with temperature, as it is unlikely one will be significantly hotter than the other. A 5% 1Ω carbon film resistor (or at least, the one I just looked up on Mouser) is +350 PPM/C to -450 PPM/C (that's Parts Per Million per degree C). So, raise the temperature by 20 degrees, and you have ±0.007Ω (give or take). Which is finer than most $350 Fluke multimeters can resolve reliably. A 1% 1/2 Watt Metal Film resistor is more like ±50-100 PPM/C.
Oh yeah, and the best guitar sounds you've heard? The tubes weren't matched, they only had one bias pot, and they were probably using 10% - or even 20% - resistors! There are some things where you really don't need to worry about it.
But if you are really concerned about getting those resistors as close to identical as possible, spend $5 on 100 1% 1/2W 1Ω resistors, and sort them for values. They will probably all be in the 0.991Ω-0.997Ω range, as the ones better than that will have been sorted at the factory for their 0.1% range, and they seldom seem to come in higher than spec (at least for the cheaper brands - I'm told this is less true for the real name brand parts). This will be cheaper and more effective (at getting the resistors values to match) than buying just about any two higher rated resistors, unless you plan to buy 0.1% resistors at $10-20 each!!!
Gabriel