fix(externals): trace externals with their commonjs / esm status

[pi0]

🔗 Linked issue

resolves #1558 (comment)

❓ Type of change

• 📖 Documentation (updates to the documentation, readme, or JSdoc annotations)
• 🐞 Bug fix (a non-breaking change that fixes an issue)
• 👌 Enhancement (improving an existing functionality like performance)
• ✨ New feature (a non-breaking change that adds functionality)
• 🧹 Chore (updates to the build process or auxiliary tools and libraries)
• ⚠️ Breaking change (fix or feature that would cause existing functionality to change)

📚 Description

Reproduction: https://stackblitz.com/edit/github-kkcfd3?file=package.json

vercel/nft smartly applies import OR require conditions based on the parent file. By overriding (giving both import and require conditions) we were allowing nft to resolve as ESM even for CommonJS modules.

📝 Checklist

• I have linked an issue or discussion.
• I have updated the documentation accordingly.

[codecov]

Codecov Report

Merging #1562 (7b34f88) into main (576b920) will decrease coverage by 0.05%.
The diff coverage is 100.00%.

@@            Coverage Diff             @@
##             main    #1562      +/-   ##
==========================================
- Coverage   76.48%   76.44%   -0.05%     
==========================================
  Files          73       73              
  Lines        7579     7582       +3     
  Branches      751      752       +1     
==========================================
- Hits         5797     5796       -1     
- Misses       1781     1784       +3     
- Partials        1        2       +1     

Files Changed	Coverage Δ
src/rollup/plugins/externals.ts	93.33% <100.00%> (+0.03%)	⬆️

... and 1 file with indirect coverage changes