chore: scaffold gloss package

Five layered files per the design at docs/design/gloss.org. gloss-core for the data layer, gloss-fetch for the network layer, gloss-display for the UI, gloss-drill for the spaced-repetition export, and gloss.el as the entry point. All five are skeletons. Implementation comes next.

The Makefile delegates to ert with the usual unit, integration, and per-file targets. It also runs paren and lint passes. The package is licensed GPL-3.0-or-later. README is a placeholder pointing at the design doc.

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+;;; gloss-drill.el --- org-drill export for gloss -*- lexical-binding: t -*-
+
+;; Copyright (C) 2026 Craig Jennings
+;; Author: Craig Jennings <c@cjennings.net>
+;; SPDX-License-Identifier: GPL-3.0-or-later
+
+;;; Commentary:
+
+;; Spaced-repetition export for `gloss'.  Walks the glossary org file
+;; via `org-element' and ensures every term entry carries a `:drill:'
+;; tag and a `:DRILL_CARD_TYPE: twosided' property — `org-drill' then
+;; runs unmodified against the file.
+;;
+;; Public API:
+;;   `gloss-drill-export-all'
+;;   `gloss-drill-untag-all'
+;;
+;; Idempotent: running export twice does not double-tag.
+;; Checks `(featurep 'org-drill)' before running; raises a helpful
+;; user-error if `org-drill' isn't installed.
+;;
+;; See `docs/design/gloss.org' for the full design.
+
+;;; Code:
+
+;; Implementation pending.  Track via todo.org.
+
+(provide 'gloss-drill)
+;;; gloss-drill.el ends here