Is theme a “Timer” or we got something wrong?

Nope! It's "3, 2, 1" as said by Icoso himself!

The theme is 3...2...1 - however you want to interpret that...

3 2 1 he said "interperet that as you will "or something like that

This joke is too deep for me :V

I thought it was a countdown that would reveal the actual theme 😭