It depends on the wall, is it an internal wall, solid or stud, external solid or cavity? If the wall isn't an external solid wall then there should be no need to use treated timber.
What size pipe and fittings are you using? 15mm copper with soldered fittings take the least room up plastic fittings take much more room up?
why is it only half height that will leave a ledge for water to sit on?
You could use CLS 63x38 x2.4m long £2.77 from B&Q or they do treated timber 50x22 £3.12 38x25 £2.34 or 38x19 £1.86.
put timber to carry the shower head and rail and make a plan so you know where they are after tiling. It's not an electric shower is it?
good look with it, I used the CLS for mine but was building a new stud wall so put the pipe and wire in and then plasterboard and tiles been ok for 12 years.