feat: Provide an ESM export

[phated]

This implements an ESM wrapper following the Node.js docs for Writing dual packages while avoiding or minimizing hazards

The test seems to work but I'm unsure if there is anything I need to do for the bin file. Perhaps someone else knows.

Closes #2634

[perrin4869]

Since the bin field is never imported by the user, it just needs to follow the format specified by the root package.json file, no special care is needed 😃
Some people think it's good practice to also export the package.json file in the exports field