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.

jest.setup.js

@@ -0,0 +1,5 @@
+// Jest setup file to ensure globals are available in ESM mode
+import { jest } from '@jest/globals';
+
+// Make jest available globally
+globalThis.jest = jest;