build(repository): root tsconfig for ESM

tsconfig.libESM.json

@@ -0,0 +1,8 @@
+{
+    "extends": "./tsconfig.lib.json",
+    "compilerOptions": {
+        "module": "ESNext",
+        "moduleResolution": "Bundler",
+        "target": "ES2023"
+    }
+}