A square piece of paper with integer dimensions N×N is placed with a corner at the origin and two of its sides along the x- and y-axes. Then, we cut it up respecting the following rules:

• We only make straight cuts between two points lying on different sides of the square, and having integer coordinates.
• Two cuts cannot cross, but several cuts can meet at the same border point.
• Proceed until no more legal cuts can be made.

Counting any reflections or rotations as distinct, we call C(N) the number of ways to cut an N×N square. For example, C(1) = 2 and C(2) = 30 (shown below).

What is C(30) mod 10⁸ ?