feat: create dashboard starter with basic layout and metrics

Add initial dashboard page and metric cards for Acme branding.

#VERCEL_SKIP

Co-authored-by: null <162737925+zebulonhermann@users.noreply.github.com>

lib/utils.ts

@@ -0,0 +1,6 @@
+import { clsx, type ClassValue } from 'clsx'
+import { twMerge } from 'tailwind-merge'
+
+export function cn(...inputs: ClassValue[]) {
+  return twMerge(clsx(inputs))
+}