html to wordpress

<!-- header.php -->
<!DOCTYPE html>
<html>
<body>
<!-- header.php end -->

<!-- index.php -->
<div id="main">
    <h1>My First Heading</h1>
    <p>My first paragraph.</p>
</div>
<!-- index.php end -->

<!-- footer.php -->
<div id="footer">
    ramerume
</div>
</body>
</html>
<!-- footer.php end -->