test: add Wave 1 infrastructure (types, mocks, vitest config) + User/Order/Material factories

- tests/fixtures/types.ts: Test fixture type definitions
- tests/fixtures/factory.ts: User/Order/Material factories
- tests/mocks/types.ts: Mock type definitions (549 lines)
- tests/mocks/index.ts: Mock factory functions
- vitest.config.ts: Performance optimizations (isolate:false, pool:threads)
- User/Order/Material factory tests (7 tests total)

Performance: 7.65s → 4.94s (35% improvement)

tests/fixtures/order-material-factory.test.ts

@@ -0,0 +1,57 @@
+/**
+ * Order and Material Factory Unit Tests
+ *
+ * Tests for OrderFactory and MaterialFactory fixture generation.
+ */
+
+import { describe, it, expect } from 'vitest'
+import { OrderFactory, MaterialFactory } from './factory'
+import type { Order, Material } from './types'
+
+describe('OrderFactory', () => {
+  describe('createOrder', () => {
+    it('should create an order with auto-generated order number in SC format', () => {
+      const order = OrderFactory.createOrder()
+
+      expect(order.orderNumber).toMatch(/^SC\d{8}$/)
+    })
+
+    it('should support overrides to customize order properties', () => {
+      const customOrder: Partial<Order> = {
+        orderNumber: 'SC202501001',
+        productName: 'Custom Product',
+        plannedQuantity: 500
+      }
+
+      const order = OrderFactory.createOrder(customOrder)
+
+      expect(order.orderNumber).toBe('SC202501001')
+      expect(order.productName).toBe('Custom Product')
+      expect(order.plannedQuantity).toBe(500)
+    })
+  })
+})
+
+describe('MaterialFactory', () => {
+  describe('createMaterial', () => {
+    it('should create a material with auto-generated code in TEST_MAT_XXXXXX format', () => {
+      const material = MaterialFactory.createMaterial()
+
+      expect(material.code).toMatch(/^TEST_MAT_[A-Z0-9]{6}$/)
+    })
+
+    it('should support overrides to customize material properties', () => {
+      const customMaterial: Partial<Material> = {
+        code: 'M001',
+        description: 'Custom Material',
+        quantity: 250
+      }
+
+      const material = MaterialFactory.createMaterial(customMaterial)
+
+      expect(material.code).toBe('M001')
+      expect(material.description).toBe('Custom Material')
+      expect(material.quantity).toBe(250)
+    })
+  })
+})