Initialize sample Nuxt project with TypeScript and Tailwind CSS, including .gitignore, package.json, and configuration files. Add CLAUDE.md for project guidelines and structure, and implement basic app.vue layout. Create submodule configuration in .gitmodules and add project-specific architecture and conventions documentation.

nuxt.config.ts

@@ -0,0 +1,19 @@
+// https://nuxt.com/docs/api/configuration/nuxt-config
+export default defineNuxtConfig({
+  compatibilityDate: '2025-01-01',
+  devtools: { enabled: true },
+  modules: ['@nuxtjs/tailwindcss'],
+  typescript: {
+    strict: true,
+    typeCheck: true,
+  },
+  app: {
+    head: {
+      title: 'Sample Nuxt Project',
+      meta: [
+        { charset: 'utf-8' },
+        { name: 'viewport', content: 'width=device-width, initial-scale=1' },
+      ],
+    },
+  },
+})