Initialize Fonrey Django multi-tenant project skeleton

Set up the required directory layout, app scaffolding, core settings, templates, static assets, and Docker/Tailwind tooling to establish a standardized development baseline.

requirements/development.txt

@@ -0,0 +1,6 @@
+-r base.txt
+ruff==0.7.0
+black==24.10.0
+pytest-django==4.9.0
+factory-boy==3.3.1
+django-debug-toolbar==4.4.6