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chore: initial Next.js template scaffold

Next.js 16 + React 19 + TypeScript 5 + Tailwind CSS 4 + shadcn/ui.
Includes layout components, pages (home, 404, error, loading),
hooks, types, and documentation.

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src/lib/utils.ts

@@ -0,0 +1,6 @@
+import { type ClassValue, clsx } from "clsx"
+import { twMerge } from "tailwind-merge"
+
+export function cn(...inputs: ClassValue[]) {
+  return twMerge(clsx(inputs))
+}