The Twins finished April of 2017 with a 12-11 record. They had one winning month in 2016 and only two in 2015 when they finished over .500. Here's my take on a decent first 23 games:
Sano--The single biggest reason the Twins are above .500 is the hitting a fielding of Miguel Sano. He's been fine at third base and he's been a force with the bat. He crushed it on the recently completed road trip and was mostly responsible for both wins against the Royals, hitting two homers and driving in nine runs in two games.
Defense--There has been an overall improvement. The starting outfield of Kepler, Buxton and Rosario covers a lot of ground and they all have good throwing arms. There hasn't been much time in the outfield for Grossman or Danny Santana. As mentioned above Sano has been more than OK at third and Jorge Polanco has been very good at shortstop. Brian Dozier and Mauer have been about was expected at second and first, so overall the infield has been pretty good. Catching defense has been upgraded with the twosome of Jason Castro and Chris Gimenez. All in all the Twins have gone from one of the worst defensive teams in MLB to pretty good and beside one notable botched rundown, they have been fundamentally sound.
Starting pitching--Ervin Santana is a candidate for Pitcher of the Month. He's been beyond outstanding. Hector Santiago has also pitched over his head in April. The rest of the rotation? Blech! Supposed second starter Kyle Gibson is winless and hasn't reached six innings in a start. Phil Hughes looks like an end-of-the line veteran getting by on substandard pitches with the help of fast outfielders and pretty good command. Fifth starter A. Meija didn't make it through April although it looks like he has enough stuff to stick in a rotation eventually.
Bullpen--While most of the numbers don't look gaudy, the Twins have survived with a bullpen full of question marks. "Closer" Brandon Kintzler has been fine and for the most point the setup guys have held the lead. Ryan Pressly got knocked around early, but seems to be coming out of it. There isn't a lot of talent or upside in the bullpen, but so far they've been OK, although just about every reliever has had a bad outing that skews their stats.
Disappointments--The aforementioned Kyle Gibson has been bad nearing brutal. "Established" players Brian Dozier and Joe Mauer have done little in the first 23 games and Byron Buxton is far below the Mendoza Line. Buxton seems to be coming out of his early season funk and Dozier had a slow start last year before exploding for the final four months of the season. Mauer doesn't even walk that much anymore. It appears Mauer's decline is continuing.
In summary, the pitching staff looks ripe for regression (a bad thing for the team), but quite a few things have gone well and would appear to bode well for the future. Sano, in particular, looks like he has taken the leap to star or superstar. There should much more to cheer for and talk about in the coming months and years.