A mathematical theory of the gauged linear sigma model

We construct a mathematical theory of Witten's Gauged Linear Sigma Model (GLSM). Our theory applies to a wide range of examples, including many cases with non-Abelian gauge group. Both the Gromov-Witten theory of a Calabi-Yau complete intersection X and the Landau-Ginzburg dual (FJRW-theory) of X can be expressed as gauged linear sigma models. Furthermore, the Landau-Ginzburg/Calabi-Yau correspondence can be interpreted as a variation of the moment map or a deformation of GIT in the GLSM. This paper focuses primarily on the algebraic theory, while a companion article will treat the analytic theory.