One of the very few questions, that will be asked in this procedure is how to download Electrum on an Airgapped computer?
Airgapped computer is a device that hasn't been connected to the internet, you can create an airgapped device by simply disconnecting every internet capable or connections (wifi) from your computer, flash drive, bluetooths and also changing the hard drive, reinstalling a new Windows using a USB or CD/DVD depending.
Imagine you are done setting up your airgapped device, in order to install Electrum to the device without downloading it online, these are the procedures;
1. There should be another device connected to the internet which will be used to download Electrum from the official developers site,

The one with exe. is the executable file to run Electrum.
The one with exe.asc is used to verify the signature if downloaded from the correct source.
2. Copy all the downloaded files straight to a new USB that has not been used, this is a protection in case of drive corruption.
3. Extract the USB drive and plug in to your air gapped device, install the file and run Electrum.
Electrum does not require the internet to be installed or to create wallets.
4. Run Electrum, create your wallet, write down your seed phrase and copy Public key which will be used to create a watch only wallet.
* Copy the public key from Electrum in your airgapped device, save it to the USB.
* Plug the USB into your other computer (the one connected to the internet).
* Open Electrum, create a new wallet, a standard wallet using the public key, extract the public key from the USB drive and launch file, it will fill in your master public key, which will create your watch only wallet.
Watch only wallets are used to check transactions, it can not be used for spending Bitcoin.