fix: rewrite CJS specific funcs/vars in plugins

[sapphi-red]

Description

After #8139, plugins were not working when it is imported as ESM (for example, when type='module' is set in package.json) reported at #8139 (comment).

This PR rewrites require/__dirname to use createRequire.
Another way to solve this is to set rollup.cjsBridge in build.config.ts to true.

Should p4-important be used for alpha versions too?

Additional context

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What is the purpose of this pull request?

• Bug fix
• New Feature
• Documentation update
• Other

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