docs(01): create phase plan

.planning/ROADMAP.md

@@ -29,7 +29,10 @@ Decimal phases appear between their surrounding integers in numeric order.
   3. FinancialOverview and AvailableBalance render as visually dominant hero elements with clear typographic hierarchy above secondary content
   4. Amount values across all tables and summaries show green for positive, destructive red for negative, and amber for over-budget — applied consistently
   5. A single `lib/palette.ts` file exists as the source of truth for all category-to-color mappings; `InlineEditCell.tsx` is extracted as a shared component replacing three duplicated local definitions
-**Plans**: TBD
+**Plans:** 2 plans
+Plans:
+- [ ] 01-01-PLAN.md — CSS token foundation, palette.ts module, and test infrastructure
+- [ ] 01-02-PLAN.md — Component wiring, InlineEditCell extraction, and visual verification
 
 ### Phase 2: Layout and Brand Identity
 **Goal**: Users encounter a visually branded, polished experience on every high-visibility surface — login page, sidebar, and dashboard layout — establishing the perceptual quality bar for the entire app
@@ -72,7 +75,7 @@ Phases execute in numeric order: 1 → 2 → 3 → 4
 
 | Phase | Plans Complete | Status | Completed |
 |-------|----------------|--------|-----------|
-| 1. Design Token Foundation | 0/TBD | Not started | - |
+| 1. Design Token Foundation | 0/2 | Planning complete | - |
 | 2. Layout and Brand Identity | 0/TBD | Not started | - |
 | 3. Interaction Quality and Completeness | 0/TBD | Not started | - |
 | 4. Chart Polish and Bug Fixes | 0/TBD | Not started | - |