It used to be that a balanced gamer would budget 2x the cost of the processor for the graphics card.
Not today with inflated graphics card prices.
If you will play fast action games, find a good graphics card.
If you play more cpu centric games, look for a processor with good single thread performance.
Today, Intel 12th gen is very good.
If you can find a i3-12100 that is a good place to start.
Here is a review:
The Core i3-12100F is more impressive than what we were expecting. Despite only packing 4 cores, the performance is excellent, often rivaling previous generation 6-core/12-thread processors....
The non F versions with integrated graphics is, to my mind, worth an extra $25.
It gets you started in case you need to find a good graphics card.
B660 motherboards are not expensive, and DDR4 versions let you use cheaper DDR4 ram.
Buy a ssd for the c drive and your initial clutch of games. Perhaps 1tb or even 2tb. You can always add storage later.
Buy only a quality psu of suitable strength.
Here is a handy chart:
I have no problem overprovisioning a PSU a bit. Say by 20%.
It will allow for a stronger future graphics card upgrade.
It will run cooler, quieter, and more efficiently in the middle third of it's range.
A PSU will only use the wattage demanded of it, regardless of it's max capability.
Look for a unit with a 7 to 10 year warranty.
The seasonic focus or corsair rm units are good,