I guess the closest would be almond flour/ground almonds but there is not a direct substitution because wheat flour behave totally differently because it has gluten. Great question to ask and I am so glad you are starting low carb. Begin by baking an established low carb recipe first. All the hard recipe development has been done for you. Enjoy, and welcome. 

Participants were recruited from the Durham Veterans Affairs Medical Center (VAMC) outpatient clinics. Inclusion criteria were age 35–75 years; body mass index (BMI) >25 kg/m2; and fasting serum glucose >125 mg/dL or hemoglobin A1c >6.5% without medications, or treatment with oral hypoglycemic agents (OHA) and/or insulin. Exclusion criteria were evidence of renal insufficiency, liver disease, or unstable cardiovascular disease by history, physical examination, and laboratory tests. All participants provided written informed consent approved by the institutional review board. No monetary incentives were provided.