Reakit

Reakit is a low level component library for building accessible high level UI libraries, design systems and applications with React. It provides components like Dialog, Menu, Tab, Tooltip, Form, among others that follow all the WAI-ARIA recommendations.

import { useDialogState, Dialog, DialogDisclosure } from "reakit/Dialog";

function MyDialog() {
  // exposes `visible` state and methods like `show`, `hide` and `toggle`
  const dialog = useDialogState();
  return (
    <>
      Open dialog
      
        Welcome to Reakit
      
    </>
  );
}

You can play with it on CodeSandbox.

If accessibility matters to you (and there's only one correct answer to this), you should definitely use Reakit components as your foundation.