Before replacing parts.........clean it
Everything is working. T-stat calls for heat, fan comes on, igniter is sparking/gas valve opening (which means sail switch...limit switch are good) main flame lights---goes out igniter relights.
What is not happening is control board seeing 'main flame on'
That usually means spark electrode is dirty, out of position or main flame is weak
Clean up the spark electrode with some emery cloth
Insure that spark electrode is centered and engulfed in main flame (spark electrode is fixed when installed but probe can be bent for positioning)
Main flame must be strong, steady blue flame with just tingles of yellow at tip (remove & clean orifice with alcohol) and check that you have 11" WC of gas pressure at furnace with other gas appliances in service (as suggested light off stove top burners on high, fire off WH then furnace and watch flames on stove top----they should slightly diminish then recover as furnace lights off. IF they diminish and remain smaller------regulator needs adjusted OR replaced)