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Skill farming works by taking advantage of the price difference between skill injectors and extractors. You max out your attributes, train the required 500k SP to extract, then sell the injectors. Rinse and repeat.
EVE-Mogul has a handy tool that tells you how much ISK you can make by skill farming. The following shows a worst-case scenario where you have only one skill farm, buy PLEX and extractors from sell orders, and sell injectors to buy orders.
Don't be fooled by that juicy ~200m in profits though. PLEX and skill prices can fluctuate wildly making your farms quickly unprofitable. The only way you can make a meaningful and near-guaranteed flow of ISK is by dedicating all 3 characters on an account as a farm.
That said, the main purpose of skill farming in this guide is not to get free ISK per month. The purpose of farms to keep your existing accounts PLEXed so you don't relapse into an alpha without the need to grind out ISK or cash to pay for your subs. For example:
Say you don't have the ISK to pay for another MPTC. That's fine. Your skill farm is still paying for itself while your main toon doesn't have to get out of its Muninn, Jackdaw, or whatever. All without opening your wallet or endlessly grinding.
The second skill farm is optional, though it will result in a lower likelihood of your farms being unprofitable because MPTC's are cheaper.
>5 million SP utility character with an available bonus remap that never undocks and/or is very unlikely to die. How you reach the 5 million differs like so:
Cybernetics V to use the training implants. This will slow down training for your first 500k and therefore make your first month a bit rougher.
2 billion ISK per character, spent on:
Optional, but you may want character tracking software, such as:
How you bring your characters up to 5 million SP isn't terribly important. All that matters is that it's reached in the first place. That said, training the Magic 14 + Cloaking + Clones + Interceptors isn't a bad start.
If you're an alpha and can't train some of the skills to level V, feel free to copy this skill plan: https://pastebin.com/s67imxML. Change the missile/ship skills in the end as you see fit. EVEMon emp file: https://drive.google.com/open?id=1n-bDce4RDEStkaL3ktF0J5SuPr2-X0QD
While normal assets in the delivery hangar cannot be accessed remotely, extractors can be. In fact- once used the resulting injector will be put in the regular item hangar. This means your market alt (which is a skill farm) can buy extractors from Perimeter, deliver them to your PI alt in Eso (which is also a skill farm), have them extract remotely, and contract them back.
This opens up a lot more options, namely:
Though utility alts are good to have without making them skill farms, these can nonetheless be repurposed.
The best example are market alts which are typically already in Jita or Perimeter, stay docked 24/7, and have a plethora of skills you can juggle between, like Visibility and Procurement.
Through remote extraction, you can also turn your indy alts into farms. Science skills can be used for invention, reaction and reprocessing skills overlap quite well, etc.
If they aren't already trained, many utility roles will have skill requirements that are not aligned with your attributes as shown in the screenshot above. Unfortunately, this means that initial training will be slow which eats into your first few month's ISK. Once again, this still beats paying 500 PLEX so once you have it set up you will be more than rewarded.
When an account is in an alpha state, extractors will only work on omega level skills. This means if you go AFK and relapse, you won't be able to extract skills and make buying that PLEX a bit easier.
While the main purpose of this guide isn't to gain passive ISK, you can still earn a meaningful amount per month if you min-max your orders and use all 3 toons on an account, as shown here:
The process for this is largely the same, though you would need to dedicate an entire account and the initial ISK requirements are obviously far higher than for one character.