Tortoises aren’t really like dogs when it comes to being entertained. They won’t really play with anything, and definitely don’t need toys.
However, having the correct enclosure size (8x4 foot recommended minimum), having decorations, hides, and sight barriers, feeding a variety of foods daily, and giving outside time in a safe outdoor enclosure are good ways to make sure your tortoise stays as content as it can be
Also be sure that if you have two tortoises, they aren’t being kept together. Tortoises, especially Russians, are solitary and extremely territorial. They definitely don’t enjoy each other’s presence.
I have a kiddies play tunnel from Ikea for my tort which he likes to stomp through or just lie in when he's outside.
I suppose it feels like he's in a different place for a short while or undercover.
I used to use a cat tunnel with all the bits cut off until he got too big.
Pets at Home do a smaller diameter than the one I have for dog agility.