[url removed, login to view] wants to make its own totally customised theme for JailBroken iPhones..
like this one that toyota did : [url removed, login to view]
You will need do all the work start to finish including design work, create the installer and upload to cydia.
Bids will only be considered if you provide a list of all things you will change in theme.. ie icons, swipe image, background image, telco logo etc.
You might want to download the toyota theme from cydia (or another theme), to see what they have changed.