Evolution isn't a theory, it's a process, and the process began when the first organism(s) reproduced something different from itself. A difference that was passed on to subsequent generations. Where the theory part comes in is in explaining the how and why of this change. If you're looking for how the very first organism came along, don't look to evolution to tell you, because it can't and doesn't even care to. Evolution doesn't address origins, but change. Origins is a the purview of astrobiology, chemistry, religion, and perhaps some other spheres of inquiry and explanation.