test: use esbuild for jest transforms

[pi0]

ts-jest makes setup complex with not quite fast options (babel or typescript compiler), aelbore/esbuild-jest and https://github.com/swc-project/jest seems outdated as well. This is an initial attempt to make a stable jest transform and refactor it into a package usable across nuxt ecosystem. Refactored out of #252 to continue ESM first support improvements with jest.

As a current limitation, esbuild (evanw/esbuild#700) does not have a hook to render dynamic imports so an after transform step is used to convert them into cjs require.

[danielroe]

In testing locally, you will likely need to run:

yarn jest --showConfig

and remove your cacheDirectory

[pi0]

Lefts overs:

• Making npm package
• Implement cacheKey
• Native esm support