How to set up a local environment for theme development in wordpress using gulp?

Question

Themes

All health!
Dear experts, please share your experience, how to properly organize a local environment for developing a theme in wordpress using gulp?
I'm completely confused on the internet.
The task is to create my own theme for WP, but I want to do it as competently as possible and using gulp.js. (In my opinion this method is very good).
The problem is that I do not quite understand how to organize everything.
At the moment, I have two options and I don’t know which one is correct, maybe there are other options.
So the first option:
Install WP on the local server-> delete the default themes-> register the theme using the link https://underscores.me/- > download the archive and transfer the contents of the THEMES folder?
In the root folder "My_site" I create a folder SRC and install gulp there (in SRC) and copy the files from THEMES that I am going to edit?
Or the second option:
I create a folder with the project anywhere, I install GULP there, I create SRC folders (for draft files) and DIST (for the final product)?
You will have to edit both PHP and CSS (via SASS).
Thank you.

Answer 1

The theme folder is a separate project. Put it on the server where WordPress asks. Next - galpas, webpacks and other tools you configure as you need.
Synchronization with git and src too
Option 2 is more like the truth, or I didn’t understand what is in the first option for the "root folders"

Answer 2

So the fancybox is not connected, the console is right up and looking