refactor!: rewrite with module-builder and nuxt/kit

[pi0]

Follow-up from #399

• Migrate to module-builder
• Use @nuxt/kit for module definition
• Working with Nuxt 3 (Vite and Webpack)
• Config viewer
• Expose config support
• Remove CJS usage
• Working with Nuxt 2 and bridge

Migration notes:

• ~tailwind.config alias renamed to #tailwind-config
• tailwindcss:config hook is being called when modules are being installed for more predictable building behavior. Any module extending tailwind config should be installed before tailwindcss module

Internal notes:

• Config viewer is now an inline middleware to reduce complexity with nitro dev server support
• Caching and chunk optimizations for #tailwind-config are dropped for now until finding a universal solution for JSON
• Tests skipped for now until having test-utils for Nuxt3
• nuxt.config.js is not added to content[] array as has issues with Nuxt3 import protection