hook_theme() to twig template of eform
Assuming that your template file is in a subfolder of your module folder (it looks like it's in templates), then your hook_theme needs to define the path. So it should look some thing like:

function gq_theme($existing, $type, $theme, $path) {
  return array(
    'gq_form' =&gt; array(
      'path' =&gt; $module_path . '/templates',
      'variables' =&gt; array(
        'first_name_field' =&gt; $form['field_first_name'],
      ),
    ),
  );
}


where $module_path is the path to your module.