chores: init base nest project with .gitignore and base configuration

Refs: #1

src/main.ts

@@ -0,0 +1,8 @@
+import { NestFactory } from '@nestjs/core';
+import { AppModule } from './app.module';
+
+async function bootstrap() {
+  const app = await NestFactory.create(AppModule);
+  await app.listen(process.env.PORT ?? 3000);
+}
+bootstrap();