The directory contains input processing code shared across browser and viz. The requirement for this component came out of InputVizard project, which proposes moving input handling off of browser main thread to viz compositor thread. To execute InputVizard project, minimum required input code is being moved in this component, such that browser and viz can depend on it.
Please see cc/input/README.md for information on input handling in compositor, and content/browser/renderer_host/input/README.md for browser side input handling code.