i2s_record: use absolute including path

Closes: https://github.com/espressif/esp-idf/issues/10343

examples/peripherals/i2s/i2s_codec/i2s_es7210_tdm/main/CMakeLists.txt

@@ -1,3 +1,3 @@
 idf_component_register(SRCS "i2s_es7210_record_example.c"
-                       INCLUDE_DIRS "../../../common"
+                       INCLUDE_DIRS "$ENV{IDF_PATH}/examples/peripherals/i2s/common"
 )

examples/peripherals/i2s/i2s_recorder/main/CMakeLists.txt

@@ -1,2 +1,2 @@
 idf_component_register(SRCS "i2s_recorder_main.c"
-                    INCLUDE_DIRS "../../common")
+                    INCLUDE_DIRS "$ENV{IDF_PATH}/examples/peripherals/i2s/common")