I had the same kind of issue. It was indeed linked to `tailwind.config.js`, and `"./node_modules/@nextui-org/theme/dist/**/*.{js,ts,jsx,tsx}"` line.
The theme folder was not present in `./node_modules/@nextui-org` because the TailwindCSS version was too old.
**Solution: ensure TailwindCSS version >=3.4.0.**
In package.json > dependencies: ```` "tailwindcss": "3.4.0" ```` Then remove `node_modules` and `npm i` again

I had the same kind of issue. It was indeed linked to `tailwind.config.js`, and `"./node_modules/@nextui-org/theme/dist/**/*.{js,ts,jsx,tsx}"` line.
The theme folder was not present in `./node_modules/@nextui-org` because the TailwindCSS version was too old.
**Solution: ensure TailwindCSS version >=3.4.0.**
In package.json > dependencies: ```` "tailwindcss": "3.4.0" ```` Then remove `node_modules` and `npm i` again