Not sure exactly when the clock started, but I spent a year (nights and weekends only) learning WordPress by building a theme from scratch. During that process I learned enough to know what I would and wouldn’t do if I started from scratch again. So I started from scratch after not having looked at it in a few months, and it’s been 4 weeks so far and I am about 25% done with the coding part. I have a very robust framework powering it, and at times I have to dumb things down for WordPress or for PHP 5 .2. I have reinvented the concept of an options panel and documentation, so that has taken more time as well. I expect to be done in October.
Thanks for your response, @fillerspace Good luck with your project!
For my first theme approved here, about 1 year Then for second theme 5 months. Its getting better i think