Retro,
Great question and again allow me to preach about how if you don't look at very, very many examples on different balls from different places on court in frame by frame you will be studying the elephant's tail and not even know the trunk exists.
The answer is there is no one answer. The racket shaft can be parallel to the court approaching the ball with the hand and arm rotation starting fractionally before contact.
BUT on many to most balls there is some backwards rotation of the hand arm and racket toward the bottom of the backswing/start of the forward swing. On this version the rotation of the so-called wiper starts much earlier and has more total rotation.
This is why it seems the great players can do anything with any ball from anywhere in the court. The amount of wiper, timing of wiper, speed of wiper, combined with extension and lifting from the shoulder make the variations almost infinite.
That doesn't mean you can't identify core elements that underlie all that which all good forehands should have (and 99% of players don't have) which are easy to develop and should precede all the wiper and lag talk.
PS: if one of you guys in this thread will email me and agree to post it I can send you a link with video examples that will make those distinctions I am making above for Shroud et al clearer.
videotennis@metricmail.com