feat: migrate to ESM and update Jest configuration

- Added package.json in dist/setup to specify module type as ESM.
- Updated jest.config.js to support ESM with ts-jest and added moduleNameMapper for .js extensions.
- Created jest.setup.js to ensure Jest globals are available in ESM mode.
- Modified test script in package.json to use node with experimental VM modules for Jest.
- Updated imports in various distribution files to include .js extensions for ESM compatibility.
- Adjusted tsconfig.json to exclude __tests__ directory and maintain ESM settings.
- Updated package-lock.json to include new dependencies and their versions.

tsconfig.json

@@ -4,12 +4,11 @@
     "module": "es2022",                       /* Specify module code generation: 'none', 'commonjs', 'amd', 'system', 'umd', 'es2015', or 'ESNext'. */
     "moduleResolution": "node",               /* Specify module resolution strategy: 'node' or 'classic'. */
     "outDir": "./lib",                        /* Redirect output structure to the directory. */
-    "rootDir": "./src",                       /* Specify the root directory of input files. Use to control the output directory structure with --outDir. */
     "sourceMap": true,
     "strict": true,                           /* Enable all strict type-checking options. */
     "noImplicitAny": false,                   /* Raise error on expressions and declarations with an implied 'any' type. */
     "esModuleInterop": true,                   /* Enables emit interoperability between CommonJS and ES Modules via creation of namespace objects for all imports. Implies 'allowSyntheticDefaultImports'. */
     "resolveJsonModule": true,                /* Allows importing modules with a '.json' extension, which is a common practice in node projects. */
   },
-  "exclude": ["__tests__", "lib", "node_modules"]
+  "exclude": ["lib", "node_modules"]
 }