what the process is to create a format. For example, a .jpeg, or .gif, or an audio format.
Step 1. Decide what data is going to be in the file.
Step 2. Design how to represent that data in the file.
Step 3. Write it down so other people can understand it.
That's it. A file format is just an idea. Properly, it's an "agreement". Nothing more.
Everyone agrees to put the given information in the given format.
What programming language would you use (if you use a programming language at all)?
All programming languages that can do I/O can have file formats. Some have limitations on which file formats they can handle. Some languages don't handle low-level bytes as well as others.
But a "format" is not an "implementation".
The format is a concept. The implementation is -- well -- an implementation.