Theoretical minimum number of registers for a modern computer?
If you allow direct memory access by memory address, then you do not need any "registers" because you can use memory locations instead. For example, memory at location 0 can be the program counter, at location 1 we have the stack pointer, etc. But that is cheating.

So to prevent ourselves from cheating, let us assume there is no direct memory access, because we could use fixed memory locations as registers. Then we can get away with two registers, a program counter and a stack pointer, as explained in the Wikipedia article on stack machines. The stack is only accessible through the stack pointer, and the program is only accessible through the program counter.

Another possibility is to use counter machines. A two-counter machine is Turing complete, i.e., it can compute whatever Turing machine can. This again is nicely explained in the Wikipedia article on counter machines.