fix: server actions entrypoint erroring with `type: commonjs` (#101164)
Fixes part of #99152.
With `"type": "commonjs"` in package.json, adding a server action in the
app would result in this build error:
```
./.next-internal/server/app/page/actions.js
Error: Specified module format (CommonJs) is not matching the module format of the source code (EcmaScript Modules)
```
This is fixed by making the virtual module be `.mjs` instead of `.js`,
which allows for ESM syntax regardless of `package.json`.