You wrote:
"The net torque determines whether the boat turns into or away from the wind, and how quickly."
Exactly correct.
"The relationships of the centers of effort and lateral resistance determine the net turning force."
Exactly correct, if by "net turning force" you mean "torque". "Turning force" is often given as the definition of torque, although it is imprecise.
"The relationship between the the net turning force and the center of gravity determine the net torque."
Nope. The two forces are equal in magnitude when the boat is underway. (If they weren't equal at some instant, then the boat would accelerate laterally and the "lift" of the hull--the lateral force--would adjust quickly to make them equal; the net sideways force would quickly go back to zero and the boat would again be moving in a straight line, with the orientation of the hull and the direction of motion differing by the "leeway angle". The lift of the hull depends on the speed, coefficient of lift, and leeway angle or "angle of attack" of the hull).
In fact, the two forces form a force couple and it is this couple which determines the torque on the boat. This torque is proportional to the (equal) force, and to the moment arm (the distance between the two centers of effort). It is independent of the position of the center of mass with respect to either COE. Both COEs might be aft of the COM, or ahead of it, or straddling it. The torque is the same.
To visualize this, imagine an 8 foot 2x4 sitting on a frozen pond. If you got at one end and twisted it--your hands being say .25 m apart and the equal lateral forces being 10 Newtons--it would start to rotate, with the angular acceleration being proportional to the moment of inertia and the torque. If you got over the COM and twisted it, it would rotate with the same angular acceleration. If you moved to the other end, it would start to rotate with the same angular acceleration. It doesn't matter where you apply the two forces with respect to the COM.
But you are correct that if the boat is standing still and the angular velocity is zero, and suddenly a cross wind hits the boat, then for an instant before the boat begins turning, there is no lateral force from the water, and the angular acceleration is determined by the moment arm between the (unopposed) force of the wind and the center of mass.