Breeding is a serious task. Many things should be considered before taking on this responsibility. Before doing so, consider the reasoning for breeding, vet costs for any complications, time required for raising the kits and preparing them for their new homes, the ability to find homes for kits and much more.

Below are links I've found useful in regards to breeding & raising chinchillas:

Crystal Chinchillas

Chins & Quills: Breeding FAQ

Central Mountain Chinchillas: Breeding

Sir Chin's Informational Site