The moment you say 'first', you automatically imply 'not-first, making God relative and dual, rather than absolute. There is no 'first' or 'last', because time did not exist prior to the BB. In fact, it does not now exist; there was no 'prior'.. It's only a concept. You have stated many times that time does not exist, so where is 'first'?
You just arbitrarily inject a god as deux ex machina** into the discussion as a convenient means of 'solving' the question, but in reality, solves nothing. In fact, it creates more problems than it solves. IOW, 'we can't answer the question so that means there must be an all-powerful creative agent we call 'God' who is responsible for the inexplicable.'
No cigar.
*"
God of the gaps" is a bit of
theological reasoning which invokes divine intervention as a way to understand natural phenomena that
science is presently unable to explain; since we don't know how x happens, it is assumed that
Goddidit. Of course, scientists and most rationalists would argue that
naturalistic explanations for still-mysterious phenomena are always possible.
[1] God of the gaps is one way for intelligent and scientifically literate theists to deal with the
cognitive dissonance of believing in a transcendent god.
**
Deus ex machina (from
Latin, meaning "god from the machine"; is a
plot device whereby a seemingly unsolvable problem is suddenly and abruptly resolved by the contrived and unexpected intervention of some new event, character, ability or object. Depending on how it is done, it can be intended to move the story forward when the writer has "painted themself into a corner" and sees no other way out, to surprise the audience, to bring the tale to a
happy ending, or as a comedic device.
Wikipedia