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eXtremely Minimal Hugo theme: about 150 lines of code in total, including HTML and CSS
Keep it simple, but not simpler
XMin is a Hugo theme written by Yihui Xie in about four hours: half an hour was spent on the Hugo templates, and 3.5 hours were spent on styling. The main motivation for writing this theme was to provide a really minimal example to beginners of Hugo templates. This XMin theme contains about 130 lines of code in total, including the code in HTML templates and CSS (also counting empty lines).
find . -not -path '*/exampleSite/*' \( -name '*.html' -o -name '*.css' \) | xargs wc -l
5 ./layouts/404.html 12 ./layouts/_default/single.html 20 ./layouts/_default/list.html 13 ./layouts/_default/terms.html 0 ./layouts/partials/foot_custom.html 0 ./layouts/partials/head_custom.html 9 ./layouts/partials/footer.html 20 ./layouts/partials/header.html 51 ./static/css/style.css 7 ./static/css/fonts.css 137 total
I can certainly further reduce the code, for example, by eliminating the CSS, but I believe a tiny bit of CSS can greatly improve readability. You cannot really find many CSS frameworks that only contain 50 lines of code.