yeah, first thing is to decide initial recording medium. You can of course use all kinds of hybrid systems with all kinds of complicated patching among gear. I started analog/tape, first home recording experiments being on a wollensack 7in. r2r. I more or less abandoned home/project recording to analog tape a decade ago (began migration to digital home/project in very early 90's) and still believe that effective efficient work flow to analog tape is very different from similar results to computer
Some things remain same no matter the eventual distribution method: composition remains by far the most important variable (for 'good' recordings), closely followed by performance, closely followed by venue, typically referred to as the 'room'. Slightly further back is the mic (or transducer for initial pressure waves into an electric venue) . . . with everything else fighting it out for last place in terms of importance
so just the basics: a great composition, phenomenal performance, in an exceptional room on a great day where every and anyone associated with the project is actually collaborating rather then fighting
rest of the stuff analog vs. digital; mac vs pc; etc. is detailed minutia . . . which effects the recording but selection of specifics is anything but basic
You might want to look at something like the Zoom r16, plus if you already have a home computer, Reaper for software and just start experimenting
if you have no mics at all Audio Technica '40' line while not as dirt cheap as things retailers like to press are a reasonable entry level source for mics that will have not be abandoned if you catch gear addiction. (some very cheap mics can be effectively upgraded via reasonable 3rd party upgrades) The mics offered by Naiant are very reasonably priced ways to explore omni capsules
so? basics: R16 + some mics a little patience