I am looking for guidelines in porting VB.NET desktop applications to ASP.NET Web applications.
This is by no means a definite checklist, but just a guide:
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Isolate ALL business logic in standalone assemblies.
Take a look at the upcoming User Interface Process (UIP) application block from Microsoft. It helps in making the UI navigation independent of the target application type. This is very useful because controlling navigation in a Web application is very different from desktop apps.
Use code-behind files for ASP.NET server-side code. This makes it easier for a Web designer to work on the visual aspects of the page, leaving the server-side code for the application developer.
Identify most often used pieces of functionality and encapsulate them either in UserControls or CustomControls. This includes translating Windows Forms UserControls.
Security must be your top priority. Web applications are potentially exposed to the whole world. Evaluate the different options available in ASP.NET. Use Windows Integrated Authentication if possible (maybe your desktop app already does). This means the user accesses business logic (and databases if you use impersonation) with his own identity, and IIS takes care of the authentication in the most secure way possible.