:sparkles: v3 (enhancement): refactor filesystem middleware with `io/fs`

[efectn]

Please provide enough information so that others can review your pull request:

Explain the details for making this change. What existing problem does the pull request solve?

Commit formatting

Use emojis on commit messages so it provides an easy way of identifying the purpose or intention of a commit. Check out the emoji cheatsheet here: https://gitmoji.carloscuesta.me/