Install this add-on: https://github.com/SchumacherFM/wordpress-to-hugo-exporter
Install Disqus on the blog and set it up. I had issues with automatic syncing the comments from Wordpress to Disqus (there were some blog posts which ended up with 0 comments), so I used the manual import. More info here: https://help.disqus.com/en/articles/1717131-importing-comments-from-wordpress
Now that your comments are on Disqus, the only thing that needs to be migrated to Hugo is the actual blog content.
Start a new Hugo project using this guide: https://gohugo.io/getting-started/quick-start/
Copy all posts from hugo export to the new post directory. You should at this point have a working blog with all the text content.