initial commit

composer.json

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+{
+  "name": "webdevstudios/wds-headless-theme",
+  "description": "WordPress theme for the Next.js WordPress Starter.",
+  "homepage": "https://github.com/WebDevStudios/nextjs-wordpress-starter",
+  "type": "wordpress-theme",
+  "license": "GPL-2.0-or-later",
+  "authors": [
+    {
+      "name": "WebDevStudios",
+      "email": "contact@webdevstudios.com"
+    }
+  ]
+}

functions.php

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+<?php
+/**
+ * Theme functionality.
+ *
+ * @author WebDevStudios
+ * @package wds-headless-theme
+ * @since 1.0.0
+ */
+
+// Theme functionality here.

index.php

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+<?php
+/**
+ * Redirect theme requests to frontend.
+ *
+ * @author WebDevStudios
+ * @package wds-headless-theme
+ * @since 1.0.0
+ */
+
+header( 'Location:' . HEADLESS_FRONTEND_URL, true, 303 );

style.css

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+/*
+Theme Name: WDS Headless Theme
+Theme URI: https://webdevstudios.com
+Description: This theme supports the JAMStack-powered front-end. Do not deactivate!
+Author: WebDevStudios <contact@webdevstudios.com>
+Author URI: https://webdevstudios.com/
+Version: 1.0.0
+Requires at least: 5.6
+Tested up to: 5.8
+Requires PHP: 7.4
+Text Domain: wds
+*/

theme.json

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+{
+  "global": {
+    "settings": {
+      "typography": {
+        "customFontSize": false,
+        "customLineHeight": false,
+        "dropCap": false,
+        "fontSizes": []
+      },
+      "color": {
+        "custom": false,
+        "customGradient": false,
+        "gradients": [],
+        "palette": []
+      }
+    }
+  },
+  "core/paragraph": {
+    "settings": {
+      "color": {
+        "custom": false,
+        "customGradient": false
+      }
+    }
+  }
+}