Answer:
You can't convert a second order DE to first order except in special cases (like an ODE with y'' and y' but no y terms).
HOWEVER, you can convert a second order ODE into a system of first order ODEs:
Assume it is of the form f(x, y, y', y'') = 0, where y(x) is the solution.
1) Let u1 = y and u2 = y'
2) Substitute y'' for u2', y' for u2, and y for u1 to get eq1
3) u2 = u1' is eq2.
eq1 and eq2 are a system of two first-order ODEs which represent the same problem.