Protective gear on, then fundamentals of balance on level ground. Maybe even carpet or grass where you can't roll - then show how shifting weight around makes you roll, or slow, or stop. Regularly work on showing various ways to stop once rolling. Once standing on wheels is doable, shuffling feet side to side with arms out for balance will help get their head around how pushing (properly) works. Later.. bend knees vs. bending over at the waist, arm swing, on and on.
And remember that kids aren't miniature adults, especially little ones. Breaks are good, games to make it fun (independent of skating being fun). Since skating probably won't be fun after a couple of failed attempts to get going and little success. Help your child to learn to skate with our free skate aid 
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