We revisit the model-independent decomposition of the gluon correlator, producing T-even and T-odd gluon transverse momentum distributions (TMDs), at leading twist. We propose an expansion of the gluon correlator, using a basis of four tensors (one antisymmetric and three symmetric), which are expressed through generators of the $U(2)$ group acting in the two-dimensional transverse plane. One can do clear interpretations of the two transversity T-odd TMDs with linear polarization of gluons: symmetric and asymmetric under permutation of the transverse spin of the nucleon and the transverse momentum of the gluon. Using light-front wave function (LFWF) representation, we also derive T-even and T-odd gluon TMDs in the nucleon at leading twist. The gluon-three-quark Fock component in the nucleon is considered as bound state of gluon and three-quark core (spectator). The TMDs are constructed as factorized product of two LFWFs and gluonic matrix encoding information about both T-even and T-odd TMDs. In particular, T-odd TMDs arise due to gluon rescattering between the gluon and three-quark spectator. Gluon rescattering effects are parametrized by unknown scalar functions depending on the $x$ and ${bf k}_{perp}$ variables. Our gluon TDMs obey the model-independent Mulders-Rodrigues inequalities. We also derive new sum rules (SRs) involving T-even TMDs. One of the SRs states that the square of the unpolarized TMD is equal to a sum of the squares of three polarized TMDs. Based on the SR derived for T-even gluon TMDs, we make a conjecture that there should two additional SRs involving T-odd gluon TMDs, valid at orders $alpha_s$ and $alpha_s^2$. Then, we check these SRs at small and large values of $x$. We think that our study could serve as useful input for future phenomenological studies of TMDs.
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