doc: add example on how to create __filename, __dirname for esm

PR-URL: #28282
Fixes: #28114
Reviewed-By: Anna Henningsen <[email protected]>
Reviewed-By: Franziska Hinkelmann <[email protected]>
Reviewed-By: Michaël Zasso <[email protected]>
Reviewed-By: Luigi Pinca <[email protected]>
Reviewed-By: Ruben Bridgewater <[email protected]>
Reviewed-By: Trivikram Kamat <[email protected]>
Reviewed-By: Guy Bedford <[email protected]>
Reviewed-By: James M Snell <[email protected]>
Reviewed-By: Rich Trott <[email protected]>

Author: GrosSacASac

doc/api/esm.md

@@ -278,7 +278,16 @@ These CommonJS variables are not available in ES modules.
 
 `require` can be imported into an ES module using [`module.createRequire()`][].
 
-An equivalent for `__filename` and `__dirname` is [`import.meta.url`][].
+An equivalent for variable `__filename` and `__dirname` can be created inside
+each file with [`import.meta.url`][].
+
+```js
+import { fileURLToPath } from 'url';
+import { dirname } from 'path';
+
+const __filename = fileURLToPath(import.meta.url);
+const __dirname = dirname(__filename);
+```
 
 ### No <code>require.extensions</code>