Im interested in it and will try to develop new Rom in near future.
Read this first, starting with the links in the top left (in order).
Initializing a Build Environment | Android Open Source
Thats how to build a standard ROM for a Nexus device. Building for a non-nexus is harder than that.
Also worth reading this:
Building from source - CyanogenMod Wiki
If you have one of the Cyanogen supported devices.
Its a big subject and takes a long time if you're not already a developer so be prepare to put the hours in
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