Electrical impedance tomography (EIT) is a useful procedure with applications in industry and medicine, particularly in the lungs and brain area. In this paper, the development of a portable, reliable and low-cost EIT system for image reconstruction by using an embedded system (ES) is introduced herein. The novelty of this article is the hardware development of a complete low-cost EIT system, as well as three simple and efficient algorithms that can be implemented on ES. The proposed EIT system applies the adjacent voltage method, starting with an impedance acquisition stage that sends data to a Raspberry Pi 4 (RPi4) as ES. To perform the image reconstruction, a user interface was developed by using GNU Octave for RPi4 and the EIDORS library. A statistical analysis is performed to determine the best average value from the samples measured by using an analog-to-digital converter (ADC) with a capacity of 30 kSPS and 24-bit resolution. The tests for the proposed EIT system were performed using materials such as metal, glass and an orange to simulate its application in food industry. Experimental results show that the statistical median is more accurate with respect to the real voltage measurement; however, it represents a higher computational cost. Therefore, the mean is calculated and improved by discarding data values in a transitory state, achieving better accuracy than the median to determine the real voltage value, enhancing the quality of the reconstructed images. A performance comparison between a personal computer (PC) and RPi4 is presented. The proposed EIT system offers an excellent cost-benefit ratio with respect to a traditional PC, taking into account precision, accuracy, energy consumption, price, light weight, size, portability and reliability. The proposed EIT system has potential application in mechanical ventilation, food industry and structural health monitoring.