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

PR-URL: #28282
Fixes: #28114
Reviewed-By: Anna Henningsen <anna@addaleax.net>
Reviewed-By: Franziska Hinkelmann <franziska.hinkelmann@gmail.com>
Reviewed-By: Michaël Zasso <targos@protonmail.com>
Reviewed-By: Luigi Pinca <luigipinca@gmail.com>
Reviewed-By: Ruben Bridgewater <ruben@bridgewater.de>
Reviewed-By: Trivikram Kamat <trivikr.dev@gmail.com>
Reviewed-By: Guy Bedford <guybedford@gmail.com>
Reviewed-By: James M Snell <jasnell@gmail.com>
Reviewed-By: Rich Trott <rtrott@gmail.com>

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>