feat: migrate foundation — tokens, SCSS primitives and core utilities - #2

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/checkout@v4, actions/setup-node@v4, cypress-io/github-action@v6. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/