Which comes first - Flooring or Kitchen Remodel?
The simple answer is if you are going to put down hardwood in the kitchen, it is usually better to install the entire floor before you put down the new base cabinets. It is much harder to fit hardwood to cabinets than to put the cabinets on top of the floor.  If you were using vinyl sheet goods, I would advise putting down the subflooring then install the cabinets and fit the sheet goods to the cabinets.