Fix: Importing an ESM file from *next/dist/client/*.js fails (#73485)
The SWC options for ES modules of third-party dependencies that include
`next/dist/client` in their filename, e.g.
`<snip>/adapter-next/dist/client/index.js`, incorrectly defined
`commonjs` as module type because the regular expression that checks for
internal Next.js CJS files did not include a leading slash. We're now
using `require.resolve` to fully match the Next.js filenames, instead of
relying on a partial regex match.
fixes #73413