I always started with coal and electricity when i played it last ( a year or so ago), but with the changes and in realistic mode it is too hard to start that way. building a mine and a processing plant and a power station is so expensive, you have to import a ungodly amount of steel for instance. Nowadays importing fabric to make clothes and export that looks like a good start, then you can add a farm and fabric factory, etc. check bbaljo on youtube