The word converting Wordpress theme into Blogger is itself a wrong phrase in itself. Wordpress is coded in PHP script while Blogger templates are coded in XHTML. Wordpress theme is not a single file like the Blogger XML template file where almost everything is embeded inside a single editor. WP uses PHP functions to combine different sections of the blog and load content dynamically. There are different files for plugins, theme styles and for the DOM itself. So there is no such tool which can merge all these files into a single XML file so that phrase really makes no sense.
You can only make a clone of the Wordpress Theme stylesheet and HTML structure and that is what Template designers do. They copy the HTML structure of the wordpress theme from its source file and use the same styelsheets with some customization to make it work in blogger.
Steps To Clone a Wordpress Theme into Blogger Template
- Choose any minima blogger template to use its structure as the backbone for your new design.
- Then start from its Header. Give it the same styles and structure as that of the Wordpress theme. Browser inspect utility can help you with it.
- Next move to the Post section and then to Sidebar. You need to have some idea of blogger inserts XHTML tags for Blog posts and Widgets in order to produce the dynamic functionality.
- Finally design your footer
Throughout this process you just need to copy the design or take inspiration from the WP theme by applying the styles to Header, Post Body, Sidebar and Footer. This process is wrongly termed as Converting WP Theme to Blogger
For getting ideas of how we design blogger templates, kindly read this thread