Initial commit: Port Nimara CRM (Layers 0-4)

Full CRM rebuild with Next.js 15, TypeScript, Tailwind, Drizzle ORM,
PostgreSQL, Redis, BullMQ, MinIO, and Socket.io. Includes 461 source
files covering clients, berths, interests/pipeline, documents/EOI,
expenses/invoices, email, notifications, dashboard, admin, and
client portal. CI/CD via Gitea Actions with Docker builds.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/lib/utils.ts

@@ -0,0 +1,10 @@
+import { type ClassValue, clsx } from 'clsx';
+import { twMerge } from 'tailwind-merge';
+
+/**
+ * Utility for constructing conditional Tailwind class strings.
+ * Merges clsx-style class values and resolves Tailwind conflicts via tailwind-merge.
+ */
+export function cn(...inputs: ClassValue[]): string {
+  return twMerge(clsx(inputs));
+}