feat: initialize Next.js app with Tailwind CSS and custom global styles

- Added global CSS file with Tailwind CSS imports and custom styles for light and dark themes.
- Created layout component to set up the root HTML structure and include Google Fonts.
- Developed home page with responsive layout, including links to Vercel and Next.js documentation.
- Configured TypeScript with strict settings and module resolution for Next.js.

postcss.config.mjs

@@ -0,0 +1,5 @@
+const config = {
+  plugins: ["@tailwindcss/postcss"],
+};
+
+export default config;