fix(cli): fix rollup-plugin-typescript v12 compatiblity (#13710)

* fix(cli): fix rollup-plugin-typescript v12 compatiblity

* always the same mistake

Author: FabianLars

.changes/plugin-template-build-error.md

@@ -0,0 +1,5 @@
+---
+tauri-cli: 'patch:bug'
+---
+
+Fixed an issue in the plugin template (`tauri plugin init`) that prevented the js build command to fail.

crates/tauri-cli/templates/plugin/rollup.config.js

@@ -1,6 +1,6 @@
-import { readFileSync } from 'fs'
-import { join } from 'path'
-import { cwd } from 'process'
+import { readFileSync } from 'node:fs'
+import { dirname, join } from 'node:path'
+import { cwd } from 'node:process'
 import typescript from '@rollup/plugin-typescript'
 
 const pkg = JSON.parse(readFileSync(join(cwd(), 'package.json'), 'utf8'))
@@ -20,7 +20,7 @@ export default {
   plugins: [
     typescript({
       declaration: true,
-      declarationDir: `./${pkg.exports.import.split('/')[0]}`
+      declarationDir: dirname(pkg.exports.import)
     })
   ],
   external: [