feat: MFA (#12290)

## Linear:
- https://github.com/chatwoot/chatwoot/issues/486

## Description
This PR implements Multi-Factor Authentication (MFA) support for user
accounts, enhancing security by requiring a second form of verification
during login. The feature adds TOTP (Time-based One-Time Password)
authentication with QR code generation and backup codes for account
recovery.

## Type of change

- [ ] New feature (non-breaking change which adds functionality)

## How Has This Been Tested?

- Added comprehensive RSpec tests for MFA controller functionality
- Tested MFA setup flow with QR code generation
- Verified OTP validation and backup code generation
- Tested login flow with MFA enabled/disabled

## Checklist:

- [ ] My code follows the style guidelines of this project
- [ ] I have performed a self-review of my code
- [ ] I have commented on my code, particularly in hard-to-understand
areas
- [ ] I have made corresponding changes to the documentation
- [ ] My changes generate no new warnings
- [ ] I have added tests that prove my fix is effective or that my
feature works
- [ ] New and existing unit tests pass locally with my changes
- [ ] Any dependent changes have been merged and published in downstream
modules

---------

Co-authored-by: Pranav <pranav@chatwoot.com>
Co-authored-by: Sojan Jose <sojan@pepalo.com>
Co-authored-by: Muhsin Keloth <muhsinkeramam@gmail.com>

db/migrate/20250820130619_add_two_factor_to_users.rb

@@ -0,0 +1,11 @@
+class AddTwoFactorToUsers < ActiveRecord::Migration[7.1]
+  def change
+    add_column :users, :otp_secret, :string
+    add_column :users, :consumed_timestep, :integer
+    add_column :users, :otp_required_for_login, :boolean, default: false, null: false
+    add_column :users, :otp_backup_codes, :text
+
+    add_index :users, :otp_secret, unique: true
+    add_index :users, :otp_required_for_login
+  end
+end