@layer Directive doesn't work

Related to #112 the @layer directive should work.

I’m using Vite with Vue and this directive doesn’t work properly with either a custom css file or css in a component.

This feature is important. For my case, for example, I would like to customize the forms plugin.

[antfu]

https://github.com/windicss/vite-plugin-windicss/pull/138

[angrotheman]

A possible workaround could be the creation of a plugin in your tailwind.config.js

const plugin = require('windicss/plugin')

module.exports = {
  plugins: [
    require('windicss/plugin/forms'),
    plugin(({ addBase, theme }) => {
      addBase({
        "[type='text']": {
          backgroundColor: theme('colors.red.200'),
          padding: theme('padding.2'),
        }
      })
    }),
  ],
}

Even Auto-Inferred Variables work! (theme("padding['2.5']")) But unfortunately @apply does not work. (As shown here: https://play.tailwindcss.com/gPsuO3Kx7k?file=config)

I think that’s okay for some minor modifications.