I've started recently working on setting up the "special" public profile repository in GitHub to be my blog central and wanted to keep the files to a minimum. So, I really like using themes as modules in Hugo, then your blog repository will be just your content directory, go.mod, go.sum, hugo.toml, and any layouts you want to override or add.
.
├── .devcontainer
│ └── devcontainer.json
├── content
│ └── posts
│ ├── 1718983133-post-1.md
│ ├── 1720321560-post-2.md
│ └── 1740070985-post-3.md
├── go.mod
├── go.sum
├── hugo.toml
└── README.md
3 directories, 8 files