Migrate to ESM with updated dependencies

[pioug]

• Update all dependencies
• Fix all the linter errors
• Move from CJS to ESM
• Bump minimum Node to 18 and above (considering how often this package is updated, it's fine?)

The tests are passing in my fork https://github.com/pioug/gulp-filter/actions/runs/5621361228. Just one warning reported by linter. It's in test.js so it should be good enough.

  test.js:256:19
  ⚠  256:19  Too many nested callbacks (5). Maximum allowed is 4.  max-nested-callbacks

  1 warning