Best practice for enqueueing CSS and JavaScript files in a custom WordPress theme [closed]

I am working on a custom WordPress theme and want to follow recommended best practices for including CSS and JavaScript files.

Currently, stylesheets and scripts are added directly in header.php using <link> and <script> tags. I have seen references suggesting that WordPress provides built-in functions for handling assets more efficiently.

I would like clarification on:

1. The recommended approach for adding CSS and JavaScript in a custom WordPress theme

2. The advantages of using functions.php with wp_enqueue_style() and wp_enqueue_script()

3. How WordPress manages dependencies and prevents conflicts when enqueueing assets

Current implementation:

<link rel="stylesheet" href="style.css">

<script src="script.js"></script>

Environment:

- WordPress (latest version)

- Custom theme

- PHP, JavaScript, HTML, CSS

Any guidance or example implementation would be appreciated.