The best article I've found on tangents so far is this one, but even it assumes that I already want a tangent space and want it aligned a certain way.
I wrote that. As Hodgman describes, the tangent frame provides a matrix that allows you to transform light and view directions from object or world space into the local axis-aligned coordinate system of the normal map, or vice-versa. Basically, the tangent and bitangent at each vertex point in the directions that the x and y axes of the normal map point at those locations if you were to pull the texture off of the mesh and project it onto the tangent plane.
Btw, the term binormal is still used in a lot of places, but it's not correct in the context of normal mapping. The proper term for the direction perpendicular to both the normal and tangent is the bitangent.

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