I’ll start with this How to get started (there is no step-by-step tutorial) because I think you are running ahead before you have a good foundation to stand on.
At a high level:
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install and get your ESPURNA devices publishing to that broker. You can use the embedded broker or an external one like Mosquitto. Verify they are sending messages to the broker using some MQTT client (e.g. MQTT Explorer)
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Install the MQTT 2 binding
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Create an MQTT Broker Thing configured to connect to the broker.
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If you have Home Assistant enabled on the ESPURNA devices, you should be able to run a scan from the Inbox and the devices will automatically be discovered. If not then you need to manually create Generic MQTT Things to publish and subscribe to the right topics.
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Create Items and link them to the proper Channels on the MQTT Things.
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Build Rules, set up your UI etc. using the Items.