Add AGENTS.md documentation for AI coding assistants

[alexey-lapin]

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Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 66.78%. Comparing base (163d6ff) to head (9a70875).
⚠️ Report is 2 commits behind head on master.
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Additional details and impacted files

@@            Coverage Diff            @@
##             master     #107   +/-   ##
=========================================
  Coverage     66.78%   66.78%           
  Complexity      148      148           
=========================================
  Files            73       73           
  Lines           566      566           
  Branches         48       48           
=========================================
  Hits            378      378           
  Misses          158      158           
  Partials         30       30           

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