Themes in WordPress are applications. In Hugo, they are just templates. Understanding this distinction is the real first step.
From WordPress to Hugo: Theming Is Not What You Think
Posts for: #Wordpress
Why leave WordPress — and what to build instead with Hugo, Pages CMS, and Cloudflare
How to replace WordPress with Hugo, Pages CMS, and Cloudflare — from setup to custom domain, with solutions for comments, search, and scheduled posts.