How to create multipurpose WP theme folder structure?

wordpress
#1

Hello,

We are beginner in development of multipurpose WordPress theme. However, we got stuck in folder structure and data import.

Folder structure & Data Import detail brief:
We have 10+ Categories. Each category have different pages, different style, different menu, different images.

Query:

  1. What will be the folder structure for each category?
  2. Where we have to store CSS, JS, Fonts etc separately for each category?
  3. How we can make the data importer for each category?

Thanks in advanced.

Regards,
RP

#2

can you share the categories.

#3

Here is the HTML URL: http://anant.revivalpixel.com/html/

Regards,
RP