This is a guide written from my perspective. I am writing this as a way to kick-start you into development. It is HIGHLY recommended that you continue to read more material such as the iphone dev wiki., the intermediate/advanced sections and so on. You should most definitely read the best practices also.
This guide is currently being updated/rewritten for iOS7 etc. and may not be 100% perfect at the moment.
It is for someone who is (ideally) comfortable with programming, interested in jailbroken programming but are having trouble finding concrete advice on how to start.
If you already have experience with jailbroken development, chances are you already know everything in this guide. You might find something of value in the advanced section though.