chore: add build step to eslint-plugin-next (vercel#38647)

Follow-up on vercel#38534 (review)

This lets us use modern JS/TS syntax in ESLint rules and avoid issues like vercel#38530 and vercel#36693

## Bug

- [ ] Related issues linked using `fixes #number`
- [ ] Integration tests added
- [ ] Errors have helpful link attached, see `contributing.md`

## Feature

- [ ] Implements an existing feature request or RFC. Make sure the feature request has been accepted for implementation before opening a PR.
- [ ] Related issues linked using `fixes #number`
- [ ] Integration tests added
- [ ] Documentation added
- [ ] Telemetry added. In case of a feature if it's used or not.
- [ ] Errors have helpful link attached, see `contributing.md`

## Documentation / Examples

- [ ] Make sure the linting passes by running `pnpm lint`
- [ ] The examples guidelines are followed from [our contributing doc](https://github.com/vercel/next.js/blob/canary/contributing.md#adding-examples)


Co-authored-by: JJ Kasper <[email protected]>

Author: balazsorban44

packages/eslint-plugin-next/.swcrc

@@ -0,0 +1,11 @@
+{
+    "$schema": "https://json.schemastore.org/swcrc",
+    "jsc": {
+        "parser": {
+            "syntax": "typescript"
+        }
+    },
+    "module": {
+        "type": "commonjs"
+    }
+}

packages/eslint-plugin-next/lib/rules/no-img-element.js

@@ -2,19 +2,23 @@
   "name": "@next/eslint-plugin-next",
   "version": "12.3.2-canary.15",
   "description": "ESLint plugin for NextJS.",
-  "main": "lib/index.js",
+  "main": "dist/index.js",
   "license": "MIT",
   "repository": {
     "url": "vercel/next.js",
     "directory": "packages/eslint-plugin-next"
   },
   "files": [
-    "lib"
+    "dist"
   ],
   "dependencies": {
     "glob": "7.1.7"
   },
   "devDependencies": {
-    "@types/eslint": "7.28.0"
+    "eslint": "7.24.0"
+  },
+  "scripts": {
+    "build": "swc -d dist src",
+    "prepublishOnly": "cd ../../ && turbo run build"
   }
 }