Theory of what?
Seems like a nonsense question, what Wittgenstein deemed 'language on a holiday'.
But it reminds me of a couple of debates in the philosophy of language: is there a universal grammar hardwired in our brains? Or do we develop structure out of chaos in adaptable pattern-testing exercises? Noam Chomsky vs. the aforementioned.
I don't study theory these days, haven't since grad school in 1997, but I believe Piaget's stages of development theory has some weight.
That said, teaching is an art, not a science, of that I am convinced. Learning theories can help develop useful principles and practices, but teaching can be skillfully performed by inductively learning from reflecting on one's own past teachers and/or adapting to the needs of the students one has. Teaching is like dancing in this regard. Learn the cha-cha, two-step, fox trot and ballroom all you want, but faced with a floor of heavy metal or electronic dance music, what do you do?