Area minimizing currents mod $2Q$: linear regularity theory

We establish a theory of $Q$-valued functions minimizing a suitable generalization of the Dirichlet integral. In a second paper the theory will be used to approximate efficiently area minimizing currents $\mathrm{mod}(p)$ when $p=2Q$, and to establish a first general partial regularity theorem for every $p$ in any dimension and codimension.