If you just want it to take the php file without telling the browser:
RewriteEngine On RewriteRule ^/\?ACT=jquery$ index.php/?ACT=jquery [PT,L]
If you want the browser to change bookmarks, etc., to create a conical URL:
RewriteEngine On RewriteRule ^/\?ACT=jquery$ index.php/?ACT=jquery [R=301,L]
Assuming arbitrary arguments:
RewriteEngine On RewriteRule ^/\?(.*)$ index.php/?$1 [PT,L]
Or you may prefer the script alias:
ScriptAliasMatch ^(.*)\?(.*)$ index.php
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