is a set phrase with the meaning of ‘setting aside (A)’, ‘except for (A)’, or ‘save for (A)’. This structure combines は, 別（べつ）, a noun meaning ‘difference’, ‘separation’, or ‘distinction’, と, and the て-form of する. Due to this combination, the more literal meaning is ‘going ahead with (A) as an exception’, and just declares that (A) is something that is being completely disregarded before discussing the main point.
As は is simply marking the topic in the same way that it usually does, this phrase may be seen before a noun, or any other word that would usually be grouped with は. This frequently includes things like かどうか.
Setting aside the exterior of this house, the inside is very clean because it has been completely remodeled.
Setting aside horror, I generally like any movie.
Setting aside whether the pay is good or not, I want a job that I will enjoy.
Setting aside whether this burger is good for my body or not, it is very tasty.
It is also fairly common to see the (A) word repeated in both its positive and negated form. This has the nuance of ‘whether or not’, in the same way as かどうか.
I hear this tea is good for your health, whether it tastes good or not.
Whether or not you win the match, it is important to do your best.
Despite this grammar structure being used to essentially remove (A) from what is being discussed, the primary reason for this is that (A) is usually an exception to some particular rule or constant that the speaker wants to highlight.
Caution - は別（べつ）として
may occasionally be replaced by は別（べつ）にして
, with little change in overall nuance. The use of と merely sounds more definitive, while に expresses that the speaker is intentionally separating (A).