CARES ACT & RMD

I need to start planning when to take my 1st RMD in order not to run into higher tax bracket in one year.

I shall be 72 years old by the end of  October 2022.   Just to double check this :

1.  My 1st RMD must be taken before 4/15/2023, is that correct? 

2.  Assuming I take my 1st on 4/15/2023, is my 2nd RMD also due on or before 12/31/2023?

3. Is it OK to take my 1st RMD in 2022, so that I don't have to take 2 RMDs in 2023?

4.  Is taking 2 RMDs in the same year (2023) in question 2 ,  they both go to 2023 TAX year reporting?

5. If I  take my 1st in 2022, the basis is based on 12/31/2021? But I am not 72 on 12/31/2021!