Introduce common preset for Jest test configuration

[literat]

Description

We are repeating a lot of configuration for our tooling. There is a way to create presets for Jest and other tools. This is a first try that should present the preset for Jest, which can be used by all packages.

There will be some future steps that will introduce the usage of setup files and general mocking. This PR is now moving the most common configurations into the preset. It tries not to break everything.

There is also a move of the jest.config file from the config directory to the root of each package. Please consider if this is a good approach, but it seems to me, that all packages across the JS-verse are now adopting the similar naming of the configuration file and that is *.config.{js, ts, mjs, cjs}. Actually, I think it is a good move but what I am missing now are the files starting with the dot ., because they are naturally sorted by name, and I know that all the files with the starting dot are configurations. Now with the jest.config and eslint.config and prettier.config it will be really messy there. 🤷‍♂️

Note: there are actually two presets, one for the browser environment and one for the server. The server is used by default. Please, see a readme of the package.

Additional context

• https://github.com/carbon-design-system/carbon/blob/e4922a44b2110b9dcb71da21ff6c0c9bb95610e0/config/jest-config-carbon/index.js
• https://jestjs.io/docs/configuration#preset-string

Issue reference

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[coveralls]

coverage: 79.544% (-17.4%) from 96.911%
when pulling 7fa9d06 on chore/jest-config-spirit
into ea1b9e8 on main.

[crishpeen]

LGTM