feat!: transitioning to ESM

[nicholasgriffintn]

Resolves #467, #466

Description:

To support modern development, this package needs to transition from commonjs, this PR upgrades the codebase across the board to transition (builds will still output to esm and cjs).

It also upgrades a couple of dependencies that were blocked by still not being ESM, chai and p-event.

A discussion for this has been opened up here: https://github.com/bbc/sqs-consumer/discussions/477

Type of change:

• [ ] Bug fix (non-breaking change which fixes an issue)
• [ ] New feature (non-breaking change which adds functionality)
• [x] Breaking change (fix or feature that would cause existing functionality to change)

Why is this change required?:

In order to still be able to update dependencies while supporting and using modern development practices.

Code changes:

• Adds type module to the package.json
• Added a script to deploy package.json files for type to the two dist folders
• Removes main from package.json in favour of exports
• Sets the TypeScript lib and target config to ES2021, Microsoft says this config should be good to support Node 16: https://github.com/microsoft/TypeScript/wiki/Node-Target-Mapping#node-16
• Transitions all requires to imports
• Updates the import syntax to use node: and .js
• Updates cucumber and mocha configuration
• Adds two builds for ESM and CJS
• Built files are outputted into ./dist/esm, ./dist/cjs and ./dist/types

For ESM and base:

• Sets the module and module resolution to Node16

For CJS:

Retains the current config

[codeclimate[bot]]

Code Climate has analyzed commit a411c003 and detected 1 issue on this pull request.

Here's the issue category breakdown:

Category	Count
Style	1

The test coverage on the diff in this pull request is 98.2% (80% is the threshold).

This pull request will bring the total coverage in the repository to 98.3% (0.0% change).

View more on Code Climate.