build: use custom resolver

jest.config.mjs

@@ -15,6 +15,8 @@ export default {
     // Map `./**/xxx.js` to `./**/xxx` (for ESM)
     '^(\\.{1,2}/.*)\\.js$': '$1',
   },
+  // for ESM
+  resolver: '<rootDir>/test/test-util/jest/resolver.cjs',
   // do not transform `import` statements (for ESM)
   transform: {},
   collectCoverageFrom: ['<rootDir>/src/**/*.{ts,tsx}', '!**/*.d.ts'],

test/test-util/jest/resolver.cjs

@@ -0,0 +1,17 @@
+// ref: https://github.com/facebook/jest/issues/9771#issuecomment-974750103
+const importResolver = require('enhanced-resolve').create.sync({
+  conditionNames: ['import', 'node', 'default'],
+  extensions: ['.js', '.json', '.node', '.ts'],
+});
+const requireResolver = require('enhanced-resolve').create.sync({
+  conditionNames: ['require', 'node', 'default'],
+  extensions: ['.js', '.json', '.node', '.ts'],
+});
+
+module.exports = function (request, options) {
+  let resolver = requireResolver;
+  if (options.conditions?.includes('import')) {
+    resolver = importResolver;
+  }
+  return resolver(options.basedir, request);
+};