Update project configuration and dependencies: add Tailwind CSS support, update .gitignore, and enhance TypeScript configuration.

src/lib/utils.ts

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