Making Car Controller from scratch

Ok so till now i have just maked FPP games, so i know how things work in FPP games, but recently I have just started noticing cars and want to make one my own, but I really don't know how to make one.

I searched for it but all I got is either some assets store script or by using wheel collider, but I really don't want to use them,
Since because I'm learning things so want it to make it from scratch, with basic stuffs, like rigidbody, character controller or simply by manipulating transforms and rotations,
But because I'm new to it I don't know anything about it, how to turn the car correctly, how to make drift, how to correctly apply breaks,
I just want to know how things works in a car controller, just some theory
So i can code it myself

I want anyone to tell me how are the car's mechanism works, how to apply force, gravity, physics with and without rigid body

 

There are well established algorithms for things like tire friction models.
So if you want to start by understanding the theory, that’s probably a fair starting point.