How to start developing a theme?

Hi everyone! I will be grateful if you will help me to understand some of the points of building a theme on WordPress. I almost finished creating the design of my future theme and I do not understand what to do next. To make a template in HTML or to stylize it directly in WordPress? Which framework should I use? Do I need Underscores? How to make a Wordpress theme options page? Which technology stack should I use? Necessarily, the theme should be a slider control tool, theme options, form control. Or i can only use plugins such as Page Builder by SiteOrigin, Meta Slider and Options Framework.

P.S. Sorry for my english:)

Hi,
If you are at the begin, and nothing is ready. The best choose is sure this:

Currently there is not any similar solution on the market. It will save you weeks or months of work and will give you a guarantee that you will not have problems on the review process.
This framework is the perfect solution for create both HTML and WP websites.

EDIT: removed