First concept

node_modules/next/dist/esm/build/babel/plugins/commonjs.js

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+import commonjsPlugin from "next/dist/compiled/babel/plugin-transform-modules-commonjs";
+// Handle module.exports in user code
+export default function CommonJSModulePlugin(...args) {
+    const commonjs = commonjsPlugin(...args);
+    return {
+        visitor: {
+            Program: {
+                exit (path, state) {
+                    let foundModuleExports = false;
+                    path.traverse({
+                        MemberExpression (expressionPath) {
+                            if (expressionPath.node.object.name !== "module") return;
+                            if (expressionPath.node.property.name !== "exports") return;
+                            foundModuleExports = true;
+                        }
+                    });
+                    if (!foundModuleExports) {
+                        return;
+                    }
+                    commonjs.visitor.Program.exit.call(this, path, state);
+                }
+            }
+        }
+    };
+}
+
+//# sourceMappingURL=commonjs.js.map