tools: fix node-core/required-modules eslint rule

Make the node-core/required-modules eslint rule smart enough
to recognize that `import '../common/index.mjs'` in ESM files
imports the mandatory 'common' module.

PR-URL: https://github.com/nodejs/node/pull/27545


Reviewed-By: Richard Lau <riclau@uk.ibm.com>
Reviewed-By: Ruben Bridgewater <ruben@bridgewater.de>
Reviewed-By: Colin Ihrig <cjihrig@gmail.com>
Reviewed-By: Rich Trott <rtrott@gmail.com>
Reviewed-By: Luigi Pinca <luigipinca@gmail.com>