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1. 我的理解是：應該要當作Income交當年(即2023年)的Income Tax，這個沒問題，今年沒有什麽主動收入。但是，可以避免10%的Early withdraw penalty嗎？(咱離59 1/2還早)

as long as you move the money within Rollover deadline, you don't have to pay 10% penalty.  Rollover deadline is 60 days, from the 401K sending you a check to depositing the money into next IRA account. 

2. 我打算轉成Roth IRA，應該怎樣操作？（我隻在Charles Schwab有IRA & Roth IRA帳戶）

Call your 401K administrator for procedure.  Usually they'll mail you a check and you deposit the check at ROTH IRA.  Or maybe there is online transfer option.