Because git doesn’t require, but could definitely benefit from, empty initial commits, my go-to is:

git init
git commit -m='🌳 root commit' --allow-empty
git tag v0.0.0 -am=''
git add -A
git commit -m='✨ initial commit'
git tag v0.0.1 -am=''

which is completely Nver- and Y2K-compliant