What is the correct way to include my new functions and scripts in WordPress?

You can simply use require, require_once, include or include_once functions to include custom PHP files in your theme.

require( 'folder/custom.php' );

Usually you should keep your custom PHP files in a folder.

Developers vote against using require_once because it is a little slower than require since it requires the system to keep a log of what’s already been included/required.