test(config): modernize jest setup for ESM

jest.config.cjs

@@ -2,11 +2,17 @@ module.exports = {
     setupFilesAfterEnv: ['./scripts/jest.setup.js'],
     preset: 'ts-jest',
     testEnvironment: 'node',
+    extensionsToTreatAsEsm: ['.ts'],
+    transform: {
+        '^.+\\.ts$': ['ts-jest', { useESM: true }],
+    },
     testMatch: ['**/__tests__/**/*.test.ts', '**/?(*.)+(test).ts'],
     testPathIgnorePatterns: ['\\.spec\\.ts$', '\\.performance\\.test\\.ts$'],
     moduleDirectories: ['node_modules', 'src'],
     moduleNameMapper: {
+        '^src/(.*)\\.js$': '<rootDir>/src/$1',
         '^src/(.*)$': '<rootDir>/src/$1',
+        '^(\\.{1,2}/.*)\\.js$': '$1',
     },
     collectCoverage: true,
     coverageDirectory: '.locale/coverage',
@@ -19,4 +25,4 @@ module.exports = {
             statements: 70,
         },
     },
-};
+};