And some say: the Torah and the Throne of Glory were [actually] created, while the others arose in thought to be created [but were not yet made]. And the Torah preceded the Throne of Glory, as it is written, "The LORD acquired me as the beginning of His way, before His works of old" (Proverbs 8:22) - earlier than the Throne of Glory, of which it is written, "Your throne is established from of old" (Psalms 93:2).
Torah and the Throne Created Before the Rest Arose in Thought
Yalkut Shimoni on Torah 20:17
וְיֵשׁ אוֹמְרִים, הַתּוֹרָה וְכִסֵּא כָבוֹד נִבְרְאוּ וְהָאֲחֵרִים עָלוּ בְּמַחֲשָׁבָה לְהִבָּרְאוֹת, וְהַתּוֹרָה קָדְמָה לְכִסֵּא הַכָּבוֹד, דִּכְתִיב (משלי ח, כב) "ה' קָנָנִי רֵאשִׁית דַּרְכּוֹ קֶדֶם מִפְעָלָיו מֵאָז", קֹדֶם לְכִסֵּא הַכָּבוֹד שֶׁכָּתוּב בּוֹ "נָכוֹן כִּסְאֲךָ מֵאָז".