To start modifying, you need a modded Switch and a legitimate copy of Splatoon 2. Full guide to modding your Switch can be found here. Do note that following a video guide is not advised, as there is no guarantee on how up-to-date the process described therein is. Also note that, as of now, the Switch 2 is considered unmodifiable.
This guide will start with the assumption that Atmosphere and Hekate has been set up. The Hekate bootloader has a very useful feature in Tools→USB Tools→SD Card which allows you to edit the contents of the SD card while it is still inserted into the Switch by connecting your Switch via USB-C to USB-A (i.e., the Switch Pro cable).
One tool you can use to extract the game's data is nxdumptool. Go into user titles menu→[REGIONAL_GAME_ID] Splatoon 2→nca/nca fs dump options→dump base application→Program→RomFS→start nca fs section dump (you will need the game card inserted if the game is not on your system).
You should have a romfs folder within a 0100F8F0000A2000 or 01003BC0000A0000 folder depending on your region. It is recommended to save a copy of this on your computer and leave it uneditted, with all edits being made in a seperate folder.
You should unpack the .pack archives found in the Pack folder (Map.pack, Mush.release.pack, Param.pack, Rumble.pack, Sound.release.pack) into their own folders for easy searching for assets.