Custom Wordpress Theme

I can tinker in a Wordpress theme, but I cannot write one from scratch. I need a custom Wordpress theme for my own exclusive, unlimited and permanent use, designed to my specifications, fully widget ready [widget areas placed for my needs] and completely commented for easy css modification. ## Deliverables All the legal blibbity notwithstanding...I know that the wordpress theme will be code, not necessarily an executable. I need it in a .zip file, as is usual for a WP theme. And I do understand that WP themes are developed as part of an Open Source project...but I do not want this theme to be uploaded to any themes collection, free or for sale, unless it is done so by me. I do not need any graphics done. I would like a barebones theme that is fully widgetized as described below, and a [login to view URL] file that is simple to follow, change and includes all of the commenting required for me to change all colors, etc to suit my needs. I do NOT want a separate page for typography or anything else. It should all be in the [login to view URL] and easily changed by me. Details of the theme: Initially black & white, but I would like place holders for the hex color code to be entered for the following areas: The following desires are loosely based on a theme called Simplicity, found here: [login to view URL] Header Area Background Header Bar Page Nav Bar Page Nav Bar Text These areas should be coded, not images, and easily changable with hex color codes. More: The header area needs to be 290 pixels high. A placeholder for a header image, centered, up to 290 pixels high, unspecified width, to be anchored to the bottom of that space in case a widget is used above. If not needed, this space would default to white. A placeholder for a background image, default: None. A placeholder for background hex color code, default: white. Easily changed typography, font and color, for all segments of the theme, with placeholders for hover on all linked areas. A widget placeholder for the following areas: Top center [up to 728x90 pixels] Top right [up to 250x250 pixels] Top left [up to 250x250 pixels] Bottom right [up to 250x250 pixels] Bottom left [up to 250x250 pixels] Right Sidebar [up to 160 pixels wide, unlimited length, starting at the top of page] Left Sidebar [up to 160 pixels wide, unlimited length, starting at the top of page] Right Middle Sidebar [up to 160 pixels wide, unlimited length, starting at the bottom of the header area] Left Middle Sidebar [up to 160 pixels wide, unlimited length, starting at the bottom of the header area] The Simplicity theme includes an options page accessible from the dashboard to change from fixed to fluid, enable sidebars, etc. I would like to have the ability to change the options listed there, but they do not have to come up in a fancy page on the dashboard. As long as it is commented and accessible for me to change, that's fine. Of course, I won't cry alligator tears if it does, either. :D My theme needs to work with Wordpress 2.8 and above. Thank you!!