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 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.
First, study the existing characters in Code Geass Akito the Exiled. Notice their personalities, their goals, and their relationships. Then, when creating your OC, make sure their traits are in line with the world. For example, if the world is very political, your OC should have some understanding or be involved in politics. Also, give your OC a backstory that makes sense in the context of the story. If there are certain factions, your OC could have a connection to one of them.
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 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.
In a Code Geass Akito the Exiled 5 years fanfic, perhaps Akito has become more powerful and is leading a resistance against the Britannian rule. He might have developed new Geass abilities or found new allies.
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.
The OC could be a time - traveler who lands in the Code Geass world and meets the prince. As she tries to find her way back home, she accidentally creates a harem situation. There could be a knight who is sworn to protect the prince and starts to have feelings for the OC because of her strange knowledge from the future, and a foreign princess who sees the OC as a way to form an alliance with the prince.
One idea could be the gamer having the power to manipulate the Code Geass world like a game. For example, they could level up their Geass power, unlocking new abilities. Another plot could involve the gamer character teaming up with Lelouch to outwit the Britannian forces using game - like strategies. Maybe they can see hidden stats of characters and use that knowledge to their advantage.
A really interesting plot could be a Code Geass character being turned into a vampire. This would completely change their dynamics. For example, if Lelouch became a vampire, he would have to deal with his new vampiric nature while still trying to carry out his plans for revolution. It could add a whole new layer of conflict and drama to the story.