A nix flake is a directory containing, at least

flake.nix
flake.lock

You can create a flake, and a template, by running nix flake init in a folder. A flake outputs expressions from its inputs

{
  inputs = {
    nixpkgs.url = "nixpkgs";
  };
 
  outputs = { self, nixpkgs }: {
    # Define outputs here
  };
}

Resources and references: