Adding foundation to Gatsby V4

[munawar-js]

Gatsby Starter Community Submissions

We would be happy to include your Starter as part of the Gatsby Community Starters Library! We review and add new starters to the Library on a monthly basis.

In order to be considered, your Starter should meet these minimum requirements:

[x] Be on the [latest major version of Gatsby](https://www.gatsbyjs.com/docs/reference/release-notes/)
[] Build without error on Gatsby Cloud
[] Have a demo deployed to Gatsby Cloud
[] Demonstrate best practices around accessibility
    [] For details and resources on accessibility standards, we recommend https://a11y.coffee/
[] Demonstrate best practices around performance
    [] For details and resources on performance, see:
    [] [Front-end performance (link)](https://web.dev/lighthouse-performance/)
    [] [Gatsby build performance (link)](https://www.gatsbyjs.com/docs/how-to/performance/improving-build-performance/)
[] Include documentation on installation and contribution

In addition to the guidelines above, we will also give preference to Starters that demonstrate use-cases, functionality, or designs not covered by existing Starters.

[munawar-js]

After going thru the checklist, we need to submit it here https://www.gatsbyjs.com/starters/submissions