You are defining your resource folder correctly, and Gradle with the Spring Boot plugin will automatically add it to the classpath. If that didn't happen, Spring would also not be able to load your application.properties file either, which I assume it does.
I also assume that you want to use Hibernate to load your data, as that is the default behavior if you have a file called import.sql. But it only does this if the ddl-auto property is set to create or create-drop, and yours is update.
You could also let Spring Boot handle the datasource initialization instead of Hibernate, but you it will still only happen when the schema is (re-)created, and not when just connecting to it.
Also, even though this is not the cause of your problems, I don't believe classpath resources in Spring should be prefixed with slash, but at the very least not two (classpath://import.sql).
First things first - resources in Spring Boot should be placed in src/main/resources folder, not build/classes/java/main. build packages are product of bootRun task and will change every time when you will run it.
Looking into Spring documentation:
Spring Boot enables it by default and loads SQL from the standard locations schema.sql and data.sql (in the root of the classpath).
It means that Spring looks for import.sql file in root of the classpath (resources folder). In IntelliJ it looks like this:

/src/main/resources is a Maven project structure convention. It's a path inside your project where you place resources. During the build step, Maven will take files in there and place them in the appropriate place for you to use them in your runtime classpath, eg in an executable .jar, some physical file system location used in the classpath (with java's -cp option), etc.
I could choose to build my application myself or with a different build tool. In such a case, /src/main/resources would not exist. However, the intention is for the classpath to be the same, ie. to contain the same resources and .class files.
The Spring boot documentation talks about the classpath because it shouldn't make assumptions about how your project is set up.
The classpath also contains additional libraries (JARs), which also can have a static folder, which would then be included for serving static resources. So if the documentation would only state the folder src/main/resources/static, it would be incomplete.
Ad 2: As long as you don't mess with the default Maven configuration, then it's safe to assume this.
Ad 3: Maybe start with the official Oracle documentation: https://docs.oracle.com/javase/8/docs/technotes/tools/windows/classpath.html. Hint: Of course, it's not only the contents of the resources folder, which are in the classpath, but also of course all compiled classes, hence its name.