Gentoo Linux. Into the deep end!
(Starting off with something like mint or pop!os is probably your best bet, EndeavourOS is a good choice too but it's a little bit more effort for a first distro)
If you're not a techy person/power user, I would recommend staying with Kubuntu/Xubuntu (flavors of Ubuntu, that seem familiar to Windows users), or a more loved variant Linux Mint. You'll have everything you need there, and your gaming will do just fine using Steam thanks to Proton. My first time (~2014) I went with Ubuntu, since it has an easy to use installer (like most distributions), with relatively sane default settings. Nowadays I would recommend Linux Mint or anything Debian based for the stability.
From Wikipedia, the free encyclopedia
Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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