For starters, the best way is to read a lot of code. Since Linux is Open Source, you'll find dozens of drivers. Find one that works in some ways like what you want to write. You'll find some decent and relatively easy-to-understand code (the loopback device, ROM fs, etc.)
You can also use the lxr.linux.no, which is the Linux code cross-referenced. If you have to find out how something works, and need to look into the code, this is a good and easy way.
There's also an O'Reilly book (Understanding the Linux Kernel, the 3rd edition is about the 2.6 kernels) or if you want something for free, you can use the Advanced Linux Programing book (http://www.advancedlinuxprogramming.com/). There are also a lot of specific documentation about file systems, networking, etc.
