build: setup build for cjs/esm

[rhettjay]

BREAKING CHANGE: build tooling for both esm and cjs imports.
This should fix issues where the applications building esm modules receive an error saying the default expression is not callable.

The adjustments accomplish this by explicitly exporting an esm module AND a cjs module. Additionally, by using only a default function export we prevent the issue of the IDE incorrectly inferring that the default module is not callable. This will break backwards compatibility and force users who are not importing the library as a default import to import it as such.

Additionally, because we are explicitly exporting an esm module where before we were relying on esmodule interoperability this will require a major version bump.

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (5b43ec8) 72.00% compared to head (da86f8e) 70.83%.

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #344      +/-   ##
==========================================
- Coverage   72.00%   70.83%   -1.17%     
==========================================
  Files           2        2              
  Lines          25       24       -1     
  Branches        6        6              
==========================================
- Hits           18       17       -1     
  Misses          7        7              

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[rhettjay]

Superseded by #345