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 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.
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 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.
One idea could be a story where Lelouch uses his Geass ability in the world of Kaguya - sama to gain an advantage in the student council battles. Maybe he Geass - es a rival student to support Kaguya's schemes, leading to some really hilarious and strategic situations.
Realistically, their relationship could start from a place of mutual enmity. Since they are on opposite sides in the original story, any development would require a significant shift in circumstances. For example, if they are both betrayed by someone within Britannia, they might find common ground in seeking revenge or justice.
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 a 'Code Geass Lelouch Ressurrection' fanfic, a great concept would be to set it in an alternate universe where the resurrection has some unforeseen consequences. For instance, the balance of power in the world has completely shifted. Lelouch has to navigate this new world order while also dealing with his own internal struggles about his identity and purpose.
There are fanfictions that explore their relationship from a more emotional side. For example, a story where CC reveals her past traumas to Lelouch, and he in turn shows her a side of himself that he has never shown to anyone else. This deepens their bond in a very different way compared to the main series.
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.
A fanfic about Cornelia could be a character study. It could delve into her past, like her upbringing in the imperial family and how that shaped her into the strong - willed person she is. Maybe it could also show her softer side that she doesn't often display in the anime.