feat: initialize Next.js project with Tailwind CSS and SWR

- Initialize Next.js 16.1.6 with TypeScript and App Router
- Configure Tailwind CSS for styling
- Install SWR for API state management
- Set up environment variables for authentication and resource path
- Update .gitignore to track .env.local

Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>

.gitignore

@@ -31,7 +31,8 @@ yarn-error.log*
 .pnpm-debug.log*
 
 # env files (can opt-in for committing if needed)
-.env*
+.env*.local
+!.env.local
 
 # vercel
 .vercel