[Feature]add MT2731_MP2_MR2_SVN388 baseline version

Change-Id: Ief04314834b31e27effab435d3ca8ba33b499059
diff --git a/src/bsp/lk/project/virtual/fs.mk b/src/bsp/lk/project/virtual/fs.mk
new file mode 100644
index 0000000..9583ff9
--- /dev/null
+++ b/src/bsp/lk/project/virtual/fs.mk
@@ -0,0 +1,9 @@
+# modules related to a file system layer
+
+MODULES += \
+    lib/fs \
+    lib/fs/ext2 \
+    lib/fs/spifs \
+    lib/fs/spifs/test \
+    lib/fs/memfs
+