A new theoretical groundwork for the analysis of wall-bounded turbulent flows is offered, the application of which is presented in a parallel paper. First, it is proposed that the turbulence phenomenon is connected to the onset of an irreversible process – specifically the action of a slip flow – by which a new fundamental model can be derived. Fluid cells with specific dimensions – of length connected with the local slip length and thickness connected with the distance between two parallel slipping flows – can be hypothetically constructed, in which a specific kinetic energy dissipation can be considered to occur. Second, via a maximum entropy production process a self-organized grouping of cells occurs – which results in the distinct zones viscous sublayer, buffer layer, and the log-law region to be built up. It appears that the underlying web structure may take the form of either representing a perfect web structure without any visible swirls, or a partially defect web structure where unbalanced forces may result in the generation of apparent swirls – which in turn might grow into larger turbulent eddies. Third, on the transition from laminar to turbulent flows, a nominal connection between the onset of a turbulent wall boundary layer (in a pipe flow), the Reynolds number as well as the wall surface roughness can be derived.