I think you should avoid reincarnation/isekai stories then… because the mental age difference exists in most, if not all cases (if you think about it too hard).
They are physically the same age. While she does work to get him used to her presence, she’s not doing it for the purpose of grooming him. She doesn’t really acknowledge her feelings for him until they’re older, and they don’t even have sex until they’re in their twenties. So as far as I’m concerned, no red flags/reason to over think it
I will admit, if she was a perv in her previous life, then there would be red flags. But she was not. And frankly for kids they are both equally overly intelligent (he just happens to be a genius, she has the mentality of an adult).
i'm still only on chapter 33 but isn't it kinda weird that she has feelings for a 13 year old when she has the mind of a 29 year old woman??? it's been ticking me off since the beginning idk