chore: migrate build system from tsup to rollup

- Added rollup configuration for building the project with support for ESM and CJS formats.
- Updated package.json to include rollup plugins for commonjs, node resolution, and esbuild.
- Removed tsup configuration file and adjusted build scripts accordingly.
- Introduced a new TypeScript configuration for generating ESM declarations.
- Updated dependency checks in tests to reflect the transition to rollup.

Author: nadeem-cs

config/tsconfig.decl-esm.json

@@ -0,0 +1,13 @@
+{
+  "extends": "../tsconfig.json",
+  "compilerOptions": {
+    "declaration": true,
+    "emitDeclarationOnly": true,
+    "module": "ESNext",
+    "moduleResolution": "Bundler",
+    "outDir": "../dist/modern",
+    "rootDir": "../src"
+  },
+  "include": ["../src/**/*.ts"],
+  "exclude": ["node_modules", "**/*.test.ts", "**/__test__"]
+}