init: typescript esm boilerplate

tsconfig.json

@@ -0,0 +1,20 @@
+{
+  "compilerOptions": {
+    "target": "es2024",
+    "rootDir": "./src",
+    "module": "nodenext",
+    "moduleResolution": "nodenext",
+    "paths": {
+      "@/*": ["./src/*"]
+    },
+    "strict": true,
+    "noEmit": true,
+    "outDir": "./dist",
+    "sourceMap": true,
+    "esModuleInterop": true,
+    "forceConsistentCasingInFileNames": true,
+    "skipLibCheck": true
+  },
+  "include": ["src"],
+  "exclude": ["node_modules", "dist"]
+}