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First, create the user with:

sudo adduser
You can read more about this command in the man pages of your system with man adduser.

You can then add a user to the sudo group with with the command:

sudo adduser sudo
Note that versions of Ubuntu until 11.10 will use admin as group instead of sudo:

Until Ubuntu 11.10, the Unix group for administrators with root privileges through sudo had been admin. Starting with Ubuntu 12.04 LTS, it is now sudo, for compatibility with Debian and sudo itself. However, for backwards compatibility, admin group members are still recognized as administrators.