split home-manager into their own submodules

modules/dev/emacs/nixos.nix

@@ -0,0 +1,16 @@
+{
+  config,
+  inputs,
+  lib,
+  ...
+}:
+{
+  options.my.emacs = {
+    enable = lib.mkEnableOption "Doom Emacs configuration";
+    users = lib.mkOption {
+      type = inputs.self.lib.usersOptionType lib;
+      default = config.my.toggleUsers.dev;
+      description = "Users to install Emacs packages for";
+    };
+  };
+}