Kali Linux
The most famous distribution of Linux used by hackers worldwide. The main website is here.
Note that Kali is based on Debian Linux, so you can find tips on setup, package management, etc. by searching for Kali, Debian, or even Ubuntu.
From the Kali website:
The Kali Linux distribution is based on Debian Testing. Therefore, most of the Kali packages are imported, as-is, from the Debian repositories. In some cases, newer packages may be imported from Debian Unstable or Debian Experimental, either to improve user experience, or to incorporate needed bug fixes.
I prefer create a VM from scratch using an ISO from here.
If you have a working hypervisor and are on PC, you can also grab a pre-built VM image from here
As of August 2023, the most recent version is 2023.3