As mentioned before, it’s a good idea to look at a simple headset/mic combo. If you are recording multiple people, you might want to consider using some of the Yeti Snowball mics, which are omnidirectional. You can put them in the center of a table and start recording. If you want to give your podcast the best chance of success, you might want to consider getting a decent setup. The best and cleanest option would be to get a RODEcaster Pro, 2 XLR cables, and 2 Shure SM58 microphones with pop covers. This simple setup will give you a high-quality sounding podcast.
For an advanced stage, the Scarlet 2i2 is a good unit with very clean preamps. The 2i2 is a good unit, but it’s best not to buy a bundle. These packages often offer poor value and do not include the right equipment for you, especially microphones. A good starting point would be an ATR2100 microphone, which can be plugged directly into your computer via USB and comes with its own mini mic stand and pop filter. No audio interface is needed. If and when you need to add a second mic, you can buy the 2i2 on its own and another ATR2100, and connect both mics to the 2i2 using the ATR2100’s included XLR cables. For headphones, use whatever you have available at first, and consider purchasing a nice pair of closed-back headphones when you have the budget.