ci(gitlab): Initial GitLab setup

[lucasssvaz]

Description of Change

This pull request introduces enhancements to the GitLab CI configuration, including the addition of workflow rules, default settings, and a sample job. The changes aim to streamline pipeline management, improve flexibility, and provide examples for usage.

Workflow configuration updates:

• .gitlab-ci.yml: Added workflow rules to control pipeline execution based on branch, tag, and pipeline source conditions. Introduced variables for merge request pipelines and scheduled runs, and included common and sample workflow files for modularity.

Default settings for pipelines:

• .gitlab/workflows/common.yml: Defined default pipeline stages (pre_check, build, test, result) and variables (ESP_IDF_VERSION, ESP_ARDUINO_VERSION). Added retry logic for handling runner failures and job execution timeouts.

Example job:

• .gitlab/workflows/sample.yml: Added a hello-world job in the test stage that outputs a greeting message, demonstrating basic usage of GitLab CI.

[github-actions]

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