Creating a Child Theme based on a Block Theme like Twenty Twenty Three only requires two files style.css and theme.json. Beyond this, a developer can include functions.php for additional customization and screenshot.php for the theme’s thumbnail. Template Hierarchy still applies but .php files provide a fallback to .html template files.
/* Theme Name: JD Minimal Twenty Twenty Three Child Template: twentytwentythree Version: 1.0.0 */
style.css will pull in most of the default styles and scripts from the parent theme.
theme.json though blank is required for minimal full site editing to function properly.