Add initial plugin implementation and development setup

dev/next.config.mjs

@@ -0,0 +1,21 @@
+import { withPayload } from '@payloadcms/next/withPayload'
+import { fileURLToPath } from 'url'
+import path from 'path'
+
+const dirname = path.dirname(fileURLToPath(import.meta.url))
+
+/** @type {import('next').NextConfig} */
+const nextConfig = {
+  webpack: (webpackConfig) => {
+    webpackConfig.resolve.extensionAlias = {
+      '.cjs': ['.cts', '.cjs'],
+      '.js': ['.ts', '.tsx', '.js', '.jsx'],
+      '.mjs': ['.mts', '.mjs'],
+    }
+
+    return webpackConfig
+  },
+  serverExternalPackages: ['mongodb-memory-server'],
+}
+
+export default withPayload(nextConfig, { devBundleServerPackages: false })