Not necessarily. If you are just wanting to set up an S-Corporation, you don't have to set up an LLC first. You will have to file Form 2553 to become an S-Corporation. You cannot avoid that step as it is a part of establishing your S-Corporation status.
Form 2553 generally needs to be filed no more than 2 months, 15 days after the beginning of the tax year where you want the election to take place. If you are late to making the election, you can also request relief from the late election by writing "Filed Pursuant to Rev. Proc. 2013-30" on the top of page 1 on Form 2553. Please see these instructions for more details on making the S-Corporation election.
Finally, if you do decide to start as an LLC, and then convert to an S-corporation, you would need to file Form 8832 to let the IRS know you do not want to be taxed as an LLC but instead as a corporation. You would then need to file Form 2553 to elect S-Corporate status as well. Please see this link for additional information on converting to an S-Corporation.
S-Corporations do have specific requirements that must be met in order qualify for this status. This IRS link has all of the specific details to help you ensure you are qualified to make the election.
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