Building a new machine only for audio recording, any advices!?

Your post will probably get moved to Computer/Studio Hardware & Setup, at which point the good folks there will fill your head with such science you will no longer know your armpit from your elbow, so for my 2c, you’re already on the right road.

Modern kit is more than enough for audio, but my rule of thumb over the past 5-6 years has been “RME, Intel (no hyperthreading), Gigabyte”, prefer clock speed over number of cores, no dedicated graphics cards (Intel integrated GPU is fine for Cubase) and generally stay away from pure gamer kit (but watch closely what gamers are getting!). I use an SSD for OS and programs, and couple of terabyte “spinners” for cheap storage – if you will be loading a lot of samples, get another SSD for libraries.

I’m not going to expend any energy defending my choices, it’s just what has worked flawlessly for me.