$ dsenableroot
  username = Paul
$ user password: <Write your adminstrator's user password>
$ root password: <Write your new root's user password>
$ verify root password: <Verify the password>
  dsenableroot:: ***Successfully enabled root user.

$ su
Password:<your-new-root-password>
sh-3.2# cp /etc/sudoers /etc/sudoers.bak
sh-3.2# vi /etc/sudoers.bak

  Pres "i" to insert text, remove any text you'll find in the file and paste the "sudoers" file attached with the gist after that
  pres "ESC" then -> ":x!" to save and exit the file

sh-3.2# cp /etc/sudoers.bak /etc/sudoers
sh-3.2# exit

The only this remains is to disable the root :

$ dsenableroot -d
  username = Paul
$ user password:
  dsenableroot:: ***Successfully disabled root user.

  That's it