Oh boy, oh boy. There are soooo many ways to show sexual tension. (I'm gonna mention some stuff that's already been said because they're good points!)
Think about your plot. How do they meet? (It's a memorable moment for both your characters and your readers. Do they meet cute? Do they initially hate each other? Have fun with it!). How do they interact with each other after that? Are they forced into situations together? Do they keep bumping into one another? Do they acknowledge their feelings for each other? Is one oblivious? Do other characters know what's up? Do they want the same things?
Add some conflict! Think about why these characters should be together, then think about all the things that could stop these characters from being together. We all want things we can't have. Obstacles. Add. Tension.
It also depends on the dynamic your characters have. Opposites attract is pretty fun to work with when building sexual tension. Is one of them shy while the other one is confident? Is one of them pessimistic while the other is optimistic? Is one the hero while the other is the villain? Your readers could make a link between them simply because they don't share the same qualities. Figuring out what these characters would have in common would then catch the reader's attention.
Have them support one another through difficult times. When character A is in danger, have character B there to save them. Or have Character A hit rock bottom and character B there to pick them up. Show that these characters, despite being beaten up by whatever your plot is, still manage share light-hearted moments with one another.
Use the senses to describe things your characters notice about each other. It's more intimate. Maybe one of them wears a memorable cologne. Maybe one of them has a deep voice. What about the love interest is distracting to your character? Also, your character is (probably) going to want the love interest to notice them too. So maybe they act a bit different when they're around. Perhaps they start trying to do things to impress them. Rivals are a fun dynamic to play around with there.
Don't worry about your readers not catching on. If you want these characters to be together, your readers will know. Majority of readers will already have their little detective caps on trying to work out what relationships (if any) are going to happen. You're just sprinkling in little clues to help them out along the way, there's no need to spell anything out straight away. Just imply. Even if they don't initially catch on that's fine. You're building the story up for the reader to show why these characters would care about each other.
Here's some other examples of smallish clues that you can use to help out readers:
- Teasing, which is basically the best friend of sexual tension. (But keep it healthy!)
- Long, intense, meaningful eye contact. (You know the sort).
- Lingering touches.
- Supporting each other during moments of vulnerability.
- Insides jokes, greetings and sayings that they reserve for each other.
- Have one character mention the other while they're not around.
- Have them want to know the others opinion on something 'because it matters'.
- Have them want to improve for the other one. E.g. quitting smoking.
- LITTLE THINGS. Maybe Character A remembered that Character B likes iced coconut milk mocha macchiatos so bought them one before meeting up.
I'm not an expert or anything but i hope that helped! If not, you could always draw inspiration from your favourite tv shows/movies/books. Find which relationships are your favourite to watch or read and make a list about why you like them. At the end of the day, you're the writer, so write the things that you want to see out in the world!