Variety is reporting Warner Bros. TV and CBS are in the early stages of developing a spinoff of “ The Big Bang Theory ” that would revolve around the Sheldon Cooper character as a youth. Jim Parsons , who plays Sheldon on the flagship series, is attached to executive produce the spinoff along with Chuck Lorre and “Big Bang” showrunner Steve Molaro. “Big Bang” co-creator/exec producer Bill Prady is likely to be on board as an exec producer as well. Molaro will write the script focusing on Sheldon, the idiosyncratic and neurotic genius, as a youth growing up in Texas. The character’s colorful family and formative years in the Lone Star state have often been referenced on “Big Bang Theory.” Laurie Metcalf earned an Emmy nomination this year for her recurring guest star role as Sheldon’s mother, Mary Cooper. CBS and Warner Bros. TV declined to comment. “Big Bang Theory” is television’s top comedy, a major feat for a show in its 10th season. Warner Bros. and CBS are expected to