feat: initialize Python project structure

- Create pyproject.toml with project metadata
- Add dependencies: mcp, httpx, python-dotenv
- Set up src/gitea_mcp package structure with __init__.py files
- Create placeholder server.py for MCP server implementation
- Add tools subdirectory for future tool implementations
- Create tests directory structure
- Update .gitignore with comprehensive Python exclusions
- Add README.md with project overview

Uses modern src-layout with pyproject.toml (no setup.py).
Project is ready for MCP server implementation.

Closes #1

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

README.md

@@ -0,0 +1,40 @@
+# Gitea MCP Remote
+
+MCP server for Gitea API integration.
+
+## Overview
+
+This project provides a Model Context Protocol (MCP) server that enables AI assistants to interact with Gitea through its API.
+
+## Project Status
+
+Currently in initial development. Project structure has been initialized.
+
+## Requirements
+
+- Python >= 3.10
+- Gitea instance with API access
+
+## Installation
+
+```bash
+pip install -e .
+```
+
+## Development
+
+Install with development dependencies:
+
+```bash
+pip install -e ".[dev]"
+```
+
+Run tests:
+
+```bash
+pytest
+```
+
+## License
+
+MIT