Tailwind CSS v3.4+ introduces @theme and @custom-variant for dynamic theming.Developers can now create type-safe theming using CSS variables, TypeScript, and no JS logic.The traditional tailwind.config.js for defining colors has limitations like no runtime access.A centralized theme with typed theme.ts file and CSS variable generation provides a clean solution.Runtime theming, dynamic color changes, and support for light/dark modes are made easy with this approach.A build script with esbuild extracts theme object and generates a tailwind.css file for native Tailwind CSS support.Usage involving CSS variables for Tailwind properties simplifies theming implementation.The setup allows for easy integration of dark, daylight, retro modes and supports theme toggling.Centralized theme definition ensures type safety, minimal duplication, and runtime theme switching without JS updates.This approach offers scalability to multiple theme modes effortlessly, making it modern and type-safe.