Your character, even at low levels has these two skills. Essencetapping involves gathering stuff from the ground, such as ores and fibres, while aethertapping involves gathering aether, which is floating on the sky. Essentially, aether is found only in areas where flying is allowed.
Both gathering methods can earn you much money, if you know which gatherables to prefer. To start with, you need to follow certain gatherables near your profession level (p). At low p, gatherables are not very needed and generally do not sell well in broker, but you have to go through them anyway to gain the ability to gather higher p items. Keep every single item you gather in your inventory, and when you are ready to get rid of it compare its vendor price to broker - if you find it selling higher at broker, sell it there. Later on we will mention broker techniques, but for now just sell what you gather.
When your p is higher you will notice that what you gather can be sold for more money and slowly, depending on the server economy, you will find some gatherables which sell enough to make you rich. Generally, ores such as titanium, adamantium and orichalcum sell quite high because they can make weapons and armors. Moreover, some plants sell well too, particularly those which are used in alchemy and cooking. If you gather ores, keep the Greater and Rich you get, because they tend to sell high due to their rarity. If their price is lower than the price of 3 of their lower quality (for example, if 1 greater orichalcum sells for 10K but 3 orichalcum ores sell for 4k each) you can opt to convert the greater into simple ore and sell it this way. There is however a drawback - it might take longer to sell because you are competing with many other sellers in broker.
Aether, in all its forms, from the smaller to the highest quality Magical Aether sells verywell. Increase your aethertapping p by gathering in Verteron, Eltnen and Heiron and sell all in broker, preferably in smaller bunches.
Some quests will ask for a standard number of gatherables to be delivered to the quest giver; these quests exist even at low levels and can be a good chance for some profit for you. If you know of a quest which asks for 10 gatherables, create a private store next to the quest giver and sell bunches of 10, in high values. You can opt to do this while you are busy with something else, because, of course, you cannot do anything else in game if you are selling in private store. Many players do not level up their gathering skills and will keep buying what others sell in order to complete the quest; Knowing this, you can also broker your bunches of items. For example, good profit can be made in Alabaster quest which asks for 3 magical aethers. You can make bunches of 3 (yes, only 3) in some of your minor characters but sell them extremely high. No-one would buy a 100 piece bunch, if they only need 3, instead they would choose your products even if too expensive.