🔧(compilation) setup tsconfig package

Add a shared package for tsconfigs splitted between node and frontend concerns
to centralize our standards.

packages/tsconfig/node.json

@@ -0,0 +1,9 @@
+{
+  "extends": "./base.json",
+  "compilerOptions": {
+    "module": "commonjs",
+    "target": "es2017",
+    "sourceMap": true,
+    "allowJs": true
+  }
+}