feat: implement theme provider and toggle functionality

- Added a `ThemeProvider` component to manage theme state and persist it in local storage.
- Introduced a `ModeToggle` component for switching between light, dark, and system themes.
- Updated the `Layout` component to include the `ThemeProvider`.
- Enhanced the `AppSidebar` to include the `ModeToggle` for user accessibility.

src/components/theme/toggle.tsx

@@ -0,0 +1,38 @@
+import { Moon, Sun } from "lucide-react"
+
+import { Button } from "@/components/ui/button"
+import {
+  DropdownMenu,
+  DropdownMenuContent,
+  DropdownMenuItem,
+  DropdownMenuTrigger,
+} from "@/components/ui/dropdown-menu"
+
+import { useTheme } from "./provider"
+
+export function ModeToggle() {
+  const { setTheme } = useTheme()
+
+  return (
+    <DropdownMenu>
+      <DropdownMenuTrigger asChild>
+        <Button variant="outline" size="icon">
+          <Sun className="h-[1.2rem] w-[1.2rem] scale-100 rotate-0 transition-all dark:scale-0 dark:-rotate-90" />
+          <Moon className="absolute h-[1.2rem] w-[1.2rem] scale-0 rotate-90 transition-all dark:scale-100 dark:rotate-0" />
+          <span className="sr-only">Toggle theme</span>
+        </Button>
+      </DropdownMenuTrigger>
+      <DropdownMenuContent align="end">
+        <DropdownMenuItem onClick={() => setTheme("light")}>
+          Light
+        </DropdownMenuItem>
+        <DropdownMenuItem onClick={() => setTheme("dark")}>
+          Dark
+        </DropdownMenuItem>
+        <DropdownMenuItem onClick={() => setTheme("system")}>
+          System
+        </DropdownMenuItem>
+      </DropdownMenuContent>
+    </DropdownMenu>
+  )
+}