Set up theme app with initial structure, Tailwind CSS integration, and npm dependencies

theme/static_src/.gitignore

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+node_modules

theme/static_src/package.json

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+{
+  "name": "theme",
+  "version": "4.4.0",
+  "description": "",
+  "scripts": {
+    "start": "npm run dev",
+    "build": "npm run build:clean && npm run build:tailwind",
+    "build:clean": "rimraf ../static/css/dist",
+    "build:tailwind": "cross-env NODE_ENV=production postcss ./src/styles.css -o ../static/css/dist/styles.css --minify",
+    "dev": "cross-env NODE_ENV=development postcss ./src/styles.css -o ../static/css/dist/styles.css --watch"
+  },
+  "keywords": [],
+  "author": "",
+  "license": "MIT",
+  "devDependencies": {
+    "@tailwindcss/postcss": "^4.1.16",
+    "daisyui": "^5.3.10",
+    "cross-env": "^10.1.0",
+    "postcss": "^8.5.6",
+    "postcss-cli": "^11.0.1",
+    "postcss-nested": "^7.0.2",
+    "postcss-simple-vars": "^7.0.1",
+    "rimraf": "^6.0.1",
+    "tailwindcss": "^4.1.16"
+  }
+}

theme/static_src/postcss.config.js

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+module.exports = {
+  plugins: {
+    "@tailwindcss/postcss": {},
+    "postcss-simple-vars": {},
+    "postcss-nested": {}
+  },
+}

theme/static_src/src/styles.css

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+@import "tailwindcss";
+@plugin "daisyui";
+
+/**
+  * A catch-all path to Django template files, JavaScript, and Python files
+  * that contain Tailwind CSS classes and will be scanned by Tailwind to generate the final CSS file.
+  *
+  * If your final CSS file is not being updated after code changes, you may want to broaden or narrow
+  * the scope of this path.
+  */
+@source "../../../**/*.{html,py,js}";