feat: add support for import.meta.dirname and import.meta.filename
## Fixes #781
Adds support for Node.js 20.11+ `import.meta.dirname` and `import.meta.filename` properties.
### Problem
- .js files transformed to CJS had `undefined` for these properties
- Caused TypeError crashes when code tried to use them
- .ts and .mjs files already worked (different code path)
### Solution
Follow same pattern as `import.meta.url` using esbuild `define`.
### Testing
```bash
# Before: tsx test.js → undefined, undefined
# After: tsx test.js → /path/to/dir, /path/to/dir/test.js
```
Reference: https://github.com/unjs/jiti/pull/308
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