coverage: pass cwd to path.resolve() in setup

During coverage setup, path.resolve() is called.
path.resolve() can potentially call process.cwd(), which
hasn't been bootstrapped yet. This commit passes the
current working directory directly so that path.resolve()
doesn't attempt to compute it.

PR-URL: https://github.com/nodejs/node/pull/25289
Fixes: https://github.com/nodejs/node/issues/25287


Reviewed-By: Anna Henningsen <anna@addaleax.net>
Reviewed-By: Gus Caplan <me@gus.host>
Reviewed-By: Yuta Hiroto <hello@hiroppy.me>
Reviewed-By: Joyee Cheung <joyeec9h3@gmail.com>
Reviewed-By: Luigi Pinca <luigipinca@gmail.com>
Reviewed-By: James M Snell <jasnell@gmail.com>