chore(build): Update and hoist rollup-plugin-commonjs

[lobsterkatie]

As part of the new bundling process, this updates rollup-plugin-commonjs to latest (which includes referring to it by its new name, @rollup/plugin-commonjs) and hoists it to the main package.js.

The only bundle on which this has any effect (because it's the only bundle where a CJS module is imported) is the Offline integration (it depends on localforage, which hasn't been updated to work with ES modules), and the changes there are small, reflective of some small refactoring in the way the plugin structures code. Famous last words, but I don't think it's anything to worry about.

[github-actions]

size-limit report

Path	Base Size (4d77983)	Current Size	Change
@sentry/browser - ES5 CDN Bundle (gzipped + minified)	19.69 KB	19.68 KB	-0.01% 🔽
@sentry/browser - ES5 CDN Bundle (minified)	63.2 KB	63.2 KB	0%
@sentry/browser - ES6 CDN Bundle (gzipped + minified)	18.35 KB	18.35 KB	-0.02% 🔽
@sentry/browser - ES6 CDN Bundle (minified)	56.36 KB	56.36 KB	0%
@sentry/browser - Webpack (gzipped + minified)	22.13 KB	22.13 KB	0%
@sentry/browser - Webpack (minified)	76.07 KB	76.07 KB	0%
@sentry/react - Webpack (gzipped + minified)	22.17 KB	22.17 KB	0%
@sentry/nextjs Client - Webpack (gzipped + minified)	46.31 KB	46.31 KB	0%
@sentry/browser + @sentry/tracing - ES5 CDN Bundle (gzipped + minified)	27.14 KB	27.14 KB	0%