I need some advice on coding a professional WordPress theme. I have already created the HTML and CSS and it’s just a case of importing it to WordPress. My intention is to sell them on ThemeForest. Understandably this might be a very steep learning curve, but I am ready to take the plunge!
This should help get you started if you haven’t already seen them:
http://codex.wordpress.org/Theme_Development
http://codex.wordpress.org/Theme_Unit_Test
http://codex.wordpress.org/Theme_Review