I've been carving on-and-off-and-on-again for 30 odd years along with everything else that I do...... here's a few considered pointers.
I can't stress enough that to dive in with a ‘set’ of tools, not knowing what you are carving, is not the way to go. Whole sets tend to consist of a couple of items that get used regularly and the rest gather dust. Besides, starting out you don’t really know what to buy yet....
Decide what you are going to do – start simple – and just obtain what you need. But as well as tools you’ll need sharpening kit, and again, start simple and build up. All up, getting the kit and the bits to sharpen it all can be expensive, so don’t buy what you don’t need. However, buy well, buy quality and buy once.
Second, is tuition. I guess one-to-one teaching is out the window nowadays, the way things are. I suppose that guidance is the best thing to get initially.
When I started, I spent some money on a course with Chris Pye, when he still did course at his home near Hereford. He doesn’t do that anymore, but he does do some very good on-line tuition, from very basic introductions to more advanced stuff. Have a look at his site:
Woodcarving Workshops | Learn to carve online
You may consider signing up to see how he handles the basics. It’s worth it.
The first thing he stressed with me, after tools, was sharpening. We spent the most of day one going through sharpening. That is ESSENTIAL. Both the technique and the bit you'll need. There is nothing that will turn you off the craft quicker than fighting blunt tools.
After that, what would I start with?
Perhaps I’d try some simple lettering. That way you can start with some basic tools that you’ll need for general carving anyway and build from there.
Next, use some sympathetic wood that's not going to fight you all the way. It may be expensive, but the best carving wood is Lime, by a country mile. It cuts clean, doesn't split and is the best to learn with because it is plaint. AVOID Oak and similar fast-grown woods. Oak, or similar woods won't take detail and will give you a real headache unless you know how to handle it. Brilliant for bookcases - terrible for learning to carve!
Good luck and let us know how you get on.