Add dark mode with theme toggle and OpenSpec change

- Add @custom-variant dark in globals.css for class-based dark mode
- Add ThemeToggle component with localStorage persistence and system preference fallback
- Inject blocking inline script in layout to prevent flash on load
- Apply dark: variants across all components (layout, site-nav, home-dashboard, expense-workspace, paycheck-workspace, recurring-expense-manager) and page headers
- Create openspec/changes/theming-dark-mode with proposal, design, and tasks artifacts

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

next-env.d.ts

@@ -1,6 +1,6 @@
 /// <reference types="next" />
 /// <reference types="next/image-types/global" />
-import "./.next/dev/types/routes.d.ts";
+import "./.next/types/routes.d.ts";
 
 // NOTE: This file should not be edited
 // see https://nextjs.org/docs/app/api-reference/config/typescript for more information.