This is a just a very minimalistic theme boiler that gets you started with Laravel Mix for building your project assets.
Simply put, it is a very straight-forward and easy to use wrapper for webpack that removes the need for a lot of the configuration that we would normally have to go through when using alternatives.
For a sense of how simple it is to set up, check out the webpack.mix.js file in the them root. You can learn more about Laravel Mix here.