Add sassOption `implementation` to support sass-embedded (#64577)
## What?
This PR adds an option to use `sass-embedded`.
## Why?
For large projects sass-embedded improves SCSS compilation time by over
50%.
See also https://github.com/vercel/next.js/discussions/36160
## How?
Added a sassOption `implementation` to configure the sass-loader which
Sass implementation to use.
See also https://www.npmjs.com/package/sass-loader#implementation
I think this a similar approach to what is done for `additionalData`.
## Additional notes
In order to support `sass-embedded`, `sass-loader` is upgraded to
12.6.0.
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Co-authored-by: Zack Tanner <1939140+ztanner@users.noreply.github.com>