It is possible to force "consolidated" selector styles via mixins:
html {.html()}
.html() {font-size: 16px}
body {color: green}
.html() {color: red}
.html() {background-color: blue}
// etc.
Though usually this kind of theming is achieved via variables:
// base.less
@text-color: blue;
html {
font-size: 16px;
color: @text-color;
}
// theme.less:
@text-color: yellow;