fix(config): use mjs template

[ineshbose]

🔗 Linked issue

resolves #927

❓ Type of change

• 📖 Documentation (updates to the documentation or readme)
• 🐞 Bug fix (a non-breaking change that fixes an issue)
• 👌 Enhancement (improving an existing functionality)
• ✨ New feature (a non-breaking change that adds functionality)
• 🧹 Chore (updates to the build process or auxiliary tools and libraries)
• ⚠️ Breaking change (fix or feature that would cause existing functionality to change)

📚 Description

[what-the-diff]

PR Summary

• Configuration File Name Update
  The configuration file was renamed from tailwind.config.cjs to tailwind.config.mjs. This change aligns better with modern JavaScript naming conventions.

• Import Syntax Update
  All import statements within the code were switched from using the older CommonJS syntax to the newer ES module syntax. This makes the code more up-to-date and consistent with current best practices.

• Layer Configuration File Handling
  The code that handles layer configuration files has been revised. Now, it can support imports from ES modules. This allows for better management and use of configuration files.

• Template Generation Logic Adjusted
  Changes were made to the logic that generates templates. These adjustments were necessary due to the changes in how configurations are serialized and merged, ensuring that the generation of templates remains smooth and efficient.

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