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.

package-lock.json

@@ -4695,6 +4695,33 @@
       "integrity": "sha512-Tj+HTDSJJKaZnfiuw+iaF9skdPpTo2GtEly5JHnWV/hfv2Qj/9RKsGISQtLh2ox3l5EAGw487hnBee0sIJ6v2g==",
       "dev": true
     },
+    "node_modules/neo-async": {
+      "version": "2.6.2",
+      "resolved": "https://registry.npmjs.org/neo-async/-/neo-async-2.6.2.tgz",
+      "integrity": "sha512-Yd3UES5mWCSqR+qNT93S3UoYUkqAZ9lLg8a7g9rimsWmYGK8cVToA4/sF3RrshdyV3sAGMXVUmpMYOw+dLpOuw==",
+      "dev": true,
+      "license": "MIT"
+    },
+    "node_modules/node-domexception": {
+      "version": "1.0.0",
+      "resolved": "https://registry.npmjs.org/node-domexception/-/node-domexception-1.0.0.tgz",
+      "integrity": "sha512-/jKZoMpw0F8GRwl4/eLROPA3cfcXtLApP0QzLmUT/HuPCZWyB7IY9ZrMeKw2O/nFIqPQB3PVM9aYm0F312AXDQ==",
+      "deprecated": "Use your platform's native DOMException instead",
+      "funding": [
+        {
+          "type": "github",
+          "url": "https://github.com/sponsors/jimmywarting"
+        },
+        {
+          "type": "github",
+          "url": "https://paypal.me/jimmywarting"
+        }
+      ],
+      "license": "MIT",
+      "engines": {
+        "node": ">=10.5.0"
+      }
+    },
     "node_modules/node-fetch": {
       "version": "3.3.2",
       "resolved": "https://registry.npmjs.org/node-fetch/-/node-fetch-3.3.2.tgz",