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Kind of a chicken or egg question I know, lol but I wanted to ask, which should you install first? Why?

Which should you install first if you are starting a new forum from scratch, or restoring from a back up with no themes or plugins installed?

This is a genuine question, so any helpful, detailed answers would be appreciated.  

Thank you.

Themes.

Why? Because many plugins modify templates on activation. If you install the plugins before the themes, the plugins won't have had a chance to modify templates, and you'll have to deactivate then reactivate them all after installing your themes.

That applies to starting from scratch. When restoring from a backup, it doesn't matter because there's no need to install anything, just copy across files (including plugin files) and restore the database.