One interesting plot idea could be that the OC is a hidden rebel within the Britannian forces. They initially cross paths with Cornelia during a battle, and the OC's unique abilities catch Cornelia's attention. As the story progresses, they start to understand each other's motives better, despite being on opposite sides. Maybe the OC has a secret power related to mind - reading which helps them anticipate Cornelia's moves, and this leads to a series of tense encounters that gradually turn into a strange sort of respect and eventually something more.
A possible plot could involve Lelouch losing his Geass powers and being captured by Cornelia. Instead of punishing him immediately, she decides to study him to find out more about the Geass. During this time, they engage in many deep conversations. Lelouch tries to convince Cornelia of the wrongdoings of Britannia's system, and Cornelia starts to question her own beliefs. This interaction could lead to a romantic relationship as they both grow and change through their exchanges.
One plot idea could be exploring Cornelia's relationship with her subordinates in a more in - depth way. Maybe she has to lead a risky mission and how she overcomes the challenges within the team. Another could be a story set in an alternate universe where Cornelia has to make different choices that change the fate of the Britannian Empire.
One idea could be an OC who is a commoner but has a unique power that gets noticed by Lelouch. For example, the ability to manipulate sound waves which could be used for both stealth and attack. Another could be an OC from a foreign nation who has different moral and cultural values than the Britannians and Japanese, creating interesting conflicts. Or an OC who is a brilliant scientist working on a secret project that could change the balance of power in the Code Geass world.
One idea could be a story where Cornelia and Guilford have to go undercover in an enemy territory. They would have to rely on each other more than ever, facing challenges that test their loyalty and their relationship. Maybe they discover a secret plot that could change the course of the war in Code Geass.
For the OC, start by defining their backstory. Where are they from? What experiences have shaped them? If they are from a lower - class area in Britannia, they might have a different perspective on the empire compared to Cornelia. Then, think about their goals. Are they seeking revenge, justice, or something else? As for Cornelia, explore her loyalty to Britannia deeper. Show her internal conflicts, like her doubts about some of Britannia's actions. Also, in their interactions, let their characters evolve. For example, if the OC challenges Cornelia's beliefs, she could start to question herself more, and the OC could learn to be more diplomatic from Cornelia.
A possible plot is the OC having a Geass that allows him to understand and communicate with all forms of life. This would make him very interesting to the different factions in Code Geass. The Britannian royalty might want to use him for political gain, while the resistance groups see him as a potential ally. Along the way, he forms a harem of characters from both sides who are drawn to his unique ability and kind heart.
One idea could be an OC who has the power to manipulate time in a limited way. They could use this power to try and prevent certain tragedies in the Code Geass world, like the fall of certain regions. Another plot could involve an OC who is a master strategist from a different universe and has to adapt their skills to the complex politics of Code Geass. A third idea might be an OC who can communicate with machines, which could lead to some really unique interactions with the mechs in the series.
One idea could be an OC who has a special power related to time manipulation. They could use this power to try and change the course of events in the Code Geass universe. For example, they might attempt to prevent certain battles or alliances from forming. Another plot idea could be an OC who is from a completely different world and gets caught up in the conflict of Akito the Exiled. They could bring in new technologies or ways of thinking that disrupt the status quo.
One idea could be a story where Lelouch and Suzaku have to work together secretly to prevent a new threat to the world that neither Britannia nor the Black Knights are aware of. They have to put aside their differences and use their unique skills and knowledge to save the day.
An OC with a unique Geass power, like the ability to manipulate time on a small scale. For example, they could slow down time for a few seconds to gain an advantage in combat or to escape dangerous situations. This would add a new dynamic to the battles and strategies in the Code Geass universe.