Enqueue WordPress static assets with dynamic versioning passed over in the query string.

assets.php

// enqueue local theme assets
function _enqueue_assets($css, $js) {
	// add files to the $css or $js arrays like this
	// 'handle' => 'js/filename.js'
	//
	// or like this
	// 'handle' => array(
	//     'src' => 'js/filename.js', // don't start with /
	//     'deps' => null, // can be string or array of strings
	//     'version' => null,
	//     'in_footer' => true,
	//     'media' => 'screen'
	// ),

	$url = get_stylesheet_directory_uri();
	$path = realpath(dirname(__FILE__) . '/../');

	if (is_array($css) && count($css))
		foreach ($css as $handle => $file) {
			$file = is_array($file) ? $file : array('src' => $file);

			if (!isset($file['src']) || !file_exists($path . '/' . $file['src']))
				continue;

			$filename = '/' . $file['src'];
			$filepath = realpath($path . $filename);

			$deps = isset($file['deps']) ? $file['deps'] : null;
			$version = isset($file['version']) ? $file['version'] : filemtime($filepath);
			$media = isset($file['media']) ? $file['media'] : 'screen';
			wp_enqueue_style($handle, $url . $filename, $deps, $version, $media);
		}

	if (is_array($js) && count($js))
		foreach ($js as $handle => $file) {
			$file = is_array($file) ? $file : array('src' => $file);
			
			if (!isset($file['src']) || !file_exists($path . '/' . $file['src']))
				continue;

			$filename = '/' . $file['src'];
			$filepath = realpath($path . $filename);

			$deps = isset($file['deps']) ? $file['deps'] : null;
			$version = isset($file['version']) ? $file['version'] : filemtime($filepath);
			$in_footer = isset($file['in_footer']) ? $file['in_footer'] : true;
			wp_enqueue_script($handle, $url . $filename, $deps, $version, $in_footer);
		}
}