refactor: replace deep imports with native node aliases (WealthLedger/backend#165)

package.json

@@ -4,6 +4,13 @@
   "description": "",
   "author": "",
   "private": true,
+  "imports": {
+    "#generated/*": "./dist/generated/*",
+    "#src/*": {
+      "development": "./dist-dev/src/*",
+      "default": "./dist/src/*"
+    }
+  },
   "license": "UNLICENSED",
   "engines": {
     "node": "v24.22.1"
@@ -14,8 +21,8 @@
     "openapi:check": "npm run build && node scripts/generate-openapi.cjs --check",
     "format": "npm run lint:fix",
     "start": "nest start",
-    "start:dev": "NODE_ENV=development nest start --watch --path tsconfig.dev.json",
-    "start:debug": "NODE_ENV=development nest start --debug --watch --path tsconfig.dev.json",
+    "start:dev": "NODE_ENV=development NODE_OPTIONS=--conditions=development nest start --watch --path tsconfig.dev.json",
+    "start:debug": "NODE_ENV=development NODE_OPTIONS=--conditions=development nest start --debug --watch --path tsconfig.dev.json",
     "start:prod": "node dist/src/main.js",
     "lint": "npm run lint:check",
     "lint:check": "eslint . --max-warnings=0",
@@ -131,6 +138,10 @@
     }
   },
   "jest": {
+    "moduleNameMapper": {
+      "^#generated/(.*)$": "<rootDir>/../generated/$1",
+      "^#src/(.*)$": "<rootDir>/$1"
+    },
     "moduleFileExtensions": [
       "js",
       "json",