SEO-Friendly Friends' Recommendations for Category Structure

[kati]

I decided not to index tags on a system like Wordpress, but I have a question about categories. Which method should I choose? I have 2 categories: 1- WordPress, 2- WordPress Themes. How should I add them to the index? 1st Method: (2 Categories) 1- x.com/wordpress 2- x.com/wordpress-themes. 2nd Method: (1 Category, 1 Subcategory) 1- x.com/wordpress, 2- x.com/wordpress/wordpress-themes. I would appreciate it if you could also provide an explanation rather than just saying it directly.