If buying panels, they should have specifications stating what they are designed to absorb. If building your own, did you mean 20x40 inches? "Low end" is a rather general term. Panels are usually designed to absorb mids and highs. You typically need 4 or 5 inches of material to also absorb some of the lower end but panels do not make good bass traps. It takes a different kind of material to absorb the really low frequencies because of the amount of energy that needs to be absorbed. If you have peaks and nulls from your subwoofer, panels will likely make little difference and you need to play with subwoofer placement and phase instead. If you are running one subwoofer, a second identical subwoofer can help even the response throughout the room but you need to take the room dimensions into account. A square room, for example, will have an uneven response and no amount of panels will fix that.