feat: init

.github/workflows/test.yml

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+name: Test
+on:
+  push:
+    branches: [develop]
+  pull_request:
+    branches: [master, develop, next]
+jobs:
+  test:
+    name: Test
+    runs-on: ${{ matrix.os }}
+    strategy:
+      matrix:
+        os: [ubuntu-latest, windows-latest]
+    timeout-minutes: 10
+    steps:
+    - name: Checkout
+      uses: actions/checkout@v2
+    - name: Use Node.js
+      uses: actions/setup-node@v2
+      with:
+        node-version-file: '.nvmrc'
+    - name: Install dependencies
+      run: npx ci
+    - name: Test
+      run: npm run test
+    - name: Lint
+      if: ${{ matrix.os == 'ubuntu-latest' }}
+      run: npm run lint

.gitignore

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+# macOS
+.DS_Store
+
+# Logs
+logs
+*.log
+npm-debug.log*
+yarn-debug.log*
+yarn-error.log*
+lerna-debug.log*
+
+# Dependency directories
+/node_modules/
+
+# Output of 'npm pack'
+*.tgz
+
+# dotenv environment variables file
+.env
+.env.test
+
+# VSCode
+.vscode
+
+# Distribution
+dist
+
+# Link config
+link.config.json

.nvmrc

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+v16.14.2

README.md

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+# esm-loader
+
+Node.js `import` hook to transform TypeScript to ESM on demand using [esbuild](https://esbuild.github.io/).
+
+### Features
+- Converts TypeScript to ESM
+- Supports new extensions `.cjs` + `.mjs` (and `.cts` &`.mts`)
+- Supports Node.js 12.20.0 and up
+- Handles `node:` import prefixes
+- Sourcemap support
+- Cached for performance boost
+
+> **Tip:**
+>
+> _esm-loader_ doesn't hook into `require()` calls.
+>
+> Use this with [cjs-loader](https://github.com/esbuild-kit/cjs-loader) for `require()` support. Alternatively, use [esb](https://github.com/esbuild-kit/esb) to handle them both automatically.
+
+## Install
+
+```sh
+npm install --save-dev @esbuild-kit/esm-loader
+```
+
+## Usage
+
+Pass `@esbuild/esm-loader` into the [`--loader`](https://nodejs.org/api/cli.html#--experimental-loadermodule) flag.
+```sh
+node --loader @esbuild/esm-loader ./file.js
+```
+
+### TypeScript configuration
+The following properties are used from `tsconfig.json` in the working directory:
+- `jsxFactory`
+- `jsxFragmentFactory`
+
+### Cache
+Modules transformations are cached in the system cache directory ([`TMPDIR`](https://en.wikipedia.org/wiki/TMPDIR)). Transforms are cached by content hash so duplicate dependencies are not re-transformed.
+
+Set environment variable `ESBK_DISABLE_CACHE` to a truthy value to disable the cache:
+
+```sh
+ESBK_DISABLE_CACHE=1 node --loader @esbuild/esm-loader ./file.js
+```
+
+## FAQ
+
+### Can it import JSON modules?
+Yes. This loader enables importing native [JSON modules](https://nodejs.org/api/esm.html#json-modules).
+
+### Can it import ESM modules over network?
+
+Node.js has built-in support for network imports [behind the `--experimental-network-imports` flag](https://nodejs.org/api/esm.html#network-based-loading-is-not-enabled-by-default).
+
+You can pass it in with `esm-loader`:
+
+```sh
+node --loader @esbuild/esm-loader --experimental-network-imports ./file.js
+```
+
+### Can it resolve files without an extension?
+
+In ESM, import paths must be explicit (must include file name and extension).
+
+For backwards compatibility, this loader adds support for classic Node resolution for extensions: `.js`, `.json`, `.ts`, `.tsx`, `.jsx`. Resolving a `index` file by the directory name works too.
+
+```js
+import file from './file' // -> ./file.js
+import directory from './directory' // -> ./directory/index.js
+```
+
+## Related
+
+- [@esbuild-kit/esb](https://github.com/esbuild-kit/esb) - Node.js runtime powered by esbuild using `@esbuild-kit/cjs-loader` and `@esbuild-kit/esb-loader`.
+
+- [@esbuild-kit/cjs-loader](https://github.com/esbuild-kit/cjs-loader) - TypeScript & ESM to CJS transpiler using the Node.js loader API.

package.json

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+{
+	"name": "@esbuild-kit/esm-loader",
+	"version": "0.0.0-semantic-release",
+	"description": "Node.js loader for compiling TypeScript modules to ESM",
+	"keywords": [
+		"esbuild",
+		"loader",
+		"node",
+		"esm",
+		"typescript"
+	],
+	"license": "MIT",
+	"repository": "esbuild-kit/esm-loader",
+	"author": {
+		"name": "Hiroki Osame",
+		"email": "hiroki.osame@gmail.com"
+	},
+	"type": "module",
+	"files": [
+		"dist"
+	],
+	"main": "./dist/index.js",
+	"exports": "./dist/index.js",
+	"scripts": {
+		"build": "pkgroll --minify --target=node12.19",
+		"lint": "eslint .",
+		"pretest": "npm run build",
+		"test": "node --loader @esbuild-kit/esm-loader tests"
+	},
+	"dependencies": {
+		"@esbuild-kit/core-utils": "github:esbuild-kit/core-utils#built/develop",
+		"es-module-lexer": "^0.10.5",
+		"get-tsconfig": "^3.0.1"
+	},
+	"devDependencies": {
+		"@pvtnbr/eslint-config": "^0.21.0",
+		"@types/node": "^17.0.31",
+		"@types/semver": "^7.3.9",
+		"eslint": "^8.15.0",
+		"execa": "^6.1.0",
+		"get-node": "^12.1.0",
+		"manten": "^0.0.3",
+		"pkgroll": "^1.2.2",
+		"semver": "^7.3.7",
+		"typescript": "^4.6.4"
+	},
+	"eslintConfig": {
+		"extends": "@pvtnbr",
+		"ignorePatterns": [
+			"tests/fixtures"
+		],
+		"rules": {
+			"import/no-unresolved": "off",
+			"@typescript-eslint/no-shadow": [
+				"error",
+				{
+					"allow": [
+						"describe"
+					]
+				}
+			]
+		}
+	}
+}