Program a new Theme from scratch

Hello,

I am new with Hugo and I have a lot of Questions. The installation was
very easy. I checked out some Themes. I like the Material Design Theme.
I would like to program a new theme in Material Design and keep it up-to-date
in the future. For this I have set up a Gitlab Repo and a GitLab Page. At the
moment the page is empty. You can find the Repo at

I opened a first issue with some first ideas. It would be great when we collect
some more ideas for this Theme.