feat: create content layout with emotion

inertia/components/layouts/_base_layout.tsx

@@ -0,0 +1,14 @@
+import { Global, ThemeProvider } from '@emotion/react';
+import { ReactNode } from 'react';
+import documentStyle from '~/styles/document';
+import { cssReset } from '~/styles/reset';
+import { theme } from '~/styles/theme';
+
+export default function BaseLayout({ children }: { children: ReactNode }) {
+  return (
+    <>
+      <ThemeProvider theme={theme}>{children}</ThemeProvider>
+      <Global styles={[cssReset, documentStyle]} />
+    </>
+  );
+}