diff --git a/packages/commonjs/src/generate-imports.js b/packages/commonjs/src/generate-imports.js
index 7f3cedf38..22a59027d 100644
--- a/packages/commonjs/src/generate-imports.js
+++ b/packages/commonjs/src/generate-imports.js
@@ -113,6 +113,7 @@ export function getRequireHandlers() {
     exportMode,
     resolveRequireSourcesAndGetMeta,
     usesRequireWrapper,
+    isEsModule,
     usesRequire
   ) {
     const imports = [];
@@ -134,38 +135,12 @@ export function getRequireHandlers() {
       );
     }
     const requiresBySource = collectSources(requireExpressions);
-    // TODO Lukas consider extracting stuff
-    const result = await resolveRequireSourcesAndGetMeta(
-      usesRequireWrapper ? IS_WRAPPED_COMMONJS : true,
+    const requireTargets = await resolveRequireSourcesAndGetMeta(
+      id,
+      usesRequireWrapper ? IS_WRAPPED_COMMONJS : !isEsModule,
       Object.keys(requiresBySource)
     );
-    let uid = 0;
-    for (const { source, id: resolveId, isCommonJS } of result) {
-      const requires = requiresBySource[source];
-      let usesRequired = false;
-      let name;
-      const hasNameConflict = ({ scope }) => scope.contains(name);
-      do {
-        name = `require$$${uid}`;
-        uid += 1;
-      } while (requires.some(hasNameConflict));
-      if (isCommonJS === IS_WRAPPED_COMMONJS) {
-        for (const { node } of requires) {
-          magicString.overwrite(node.start, node.end, `${name}()`);
-        }
-        imports.push(`import { __require as ${name} } from ${JSON.stringify(resolveId)};`);
-      } else {
-        for (const { node, usesReturnValue, toBeRemoved } of requires) {
-          if (usesReturnValue) {
-            usesRequired = true;
-            magicString.overwrite(node.start, node.end, name);
-          } else {
-            magicString.remove(toBeRemoved.start, toBeRemoved.end);
-          }
-        }
-        imports.push(`import ${usesRequired ? `${name} from ` : ''}${JSON.stringify(resolveId)};`);
-      }
-    }
+    processRequireExpressions(imports, requireTargets, requiresBySource, magicString);
     return imports.length ? `${imports.join('\n')}\n\n` : '';
   }
 
@@ -186,3 +161,41 @@ function collectSources(requireExpressions) {
   }
   return requiresBySource;
 }
+
+function processRequireExpressions(imports, requireTargets, requiresBySource, magicString) {
+  const generateRequireName = getGenerateRequireName();
+  for (const { source, id: resolveId, isCommonJS } of requireTargets) {
+    const requires = requiresBySource[source];
+    const name = generateRequireName(requires);
+    if (isCommonJS === IS_WRAPPED_COMMONJS) {
+      for (const { node } of requires) {
+        magicString.overwrite(node.start, node.end, `${name}()`);
+      }
+      imports.push(`import { __require as ${name} } from ${JSON.stringify(resolveId)};`);
+    } else {
+      let usesRequired = false;
+      for (const { node, usesReturnValue, toBeRemoved } of requires) {
+        if (usesReturnValue) {
+          usesRequired = true;
+          magicString.overwrite(node.start, node.end, name);
+        } else {
+          magicString.remove(toBeRemoved.start, toBeRemoved.end);
+        }
+      }
+      imports.push(`import ${usesRequired ? `${name} from ` : ''}${JSON.stringify(resolveId)};`);
+    }
+  }
+}
+
+function getGenerateRequireName() {
+  let uid = 0;
+  return (requires) => {
+    let name;
+    const hasNameConflict = ({ scope }) => scope.contains(name);
+    do {
+      name = `require$$${uid}`;
+      uid += 1;
+    } while (requires.some(hasNameConflict));
+    return name;
+  };
+}
diff --git a/packages/commonjs/src/index.js b/packages/commonjs/src/index.js
index 5ab3f15da..49e8287ac 100644
--- a/packages/commonjs/src/index.js
+++ b/packages/commonjs/src/index.js
@@ -16,21 +16,26 @@ import {
   EXTERNAL_SUFFIX,
   getHelpersModule,
   HELPERS_ID,
-  IS_WRAPPED_COMMONJS,
   isWrappedId,
   MODULE_SUFFIX,
   PROXY_SUFFIX,
-  unwrapId,
-  wrapId
+  unwrapId
 } from './helpers';
 import { hasCjsKeywords } from './parse';
-import { getStaticRequireProxy, getUnknownRequireProxy } from './proxies';
-import getResolveId, { resolveExtensions } from './resolve-id';
+import { getEsImportProxy, getStaticRequireProxy, getUnknownRequireProxy } from './proxies';
+import getResolveId from './resolve-id';
+import { getResolveRequireSourcesAndGetMeta } from './resolve-require-sources';
 import validateRollupVersion from './rollup-version';
 import transformCommonjs from './transform-commonjs';
-import { capitalize, getName, normalizePathSlashes } from './utils';
+import { getName, normalizePathSlashes } from './utils';
 
 export default function commonjs(options = {}) {
+  const {
+    ignoreGlobal,
+    ignoreDynamicRequires,
+    requireReturnsDefault: requireReturnsDefaultOption,
+    esmExternals
+  } = options;
   const extensions = options.extensions || ['.js'];
   const filter = createFilter(options.include, options.exclude);
   const strictRequireSemanticFilter =
@@ -39,16 +44,12 @@ export default function commonjs(options = {}) {
       : !options.strictRequireSemantic
       ? () => false
       : createFilter(options.strictRequireSemantic);
-  const {
-    ignoreGlobal,
-    ignoreDynamicRequires,
-    requireReturnsDefault: requireReturnsDefaultOption,
-    esmExternals
-  } = options;
+
   const getRequireReturnsDefault =
     typeof requireReturnsDefaultOption === 'function'
       ? requireReturnsDefaultOption
       : () => requireReturnsDefaultOption;
+
   let esmExternalIds;
   const isEsmExternal =
     typeof esmExternals === 'function'
@@ -56,10 +57,11 @@ export default function commonjs(options = {}) {
       : Array.isArray(esmExternals)
       ? ((esmExternalIds = new Set(esmExternals)), (id) => esmExternalIds.has(id))
       : () => esmExternals;
+
   const defaultIsModuleExports =
     typeof options.defaultIsModuleExports === 'boolean' ? options.defaultIsModuleExports : 'auto';
-  const knownCjsModuleTypes = Object.create(null);
 
+  const resolveRequireSourcesAndGetMeta = getResolveRequireSourcesAndGetMeta(extensions);
   const dynamicRequireModuleSet = getDynamicRequireModuleSet(options.dynamicRequireTargets);
   const isDynamicRequireModulesEnabled = dynamicRequireModuleSet.size > 0;
   const commonDir = isDynamicRequireModulesEnabled
@@ -120,8 +122,6 @@ export default function commonjs(options = {}) {
       !isEsModule &&
       (dynamicRequireModuleSet.has(normalizePathSlashes(id)) || strictRequireSemanticFilter(id));
 
-    // TODO Lukas auto-detect circular dependencies
-    // TODO Lukas extract helpers
     return transformCommonjs(
       this.parse,
       code,
@@ -138,53 +138,7 @@ export default function commonjs(options = {}) {
       ast,
       defaultIsModuleExports,
       usesRequireWrapper,
-      // TODO Lukas extract
-      (isParentCommonJS, sources) => {
-        knownCjsModuleTypes[id] = isParentCommonJS;
-        return Promise.all(
-          sources.map(async (source) => {
-            // Never analyze or proxy internal modules
-            if (source.startsWith('\0')) {
-              return { source, id: source, isCommonJS: false };
-            }
-            const resolved =
-              (await this.resolve(source, id, {
-                skipSelf: true,
-                custom: {
-                  'node-resolve': { isRequire: true }
-                }
-              })) || resolveExtensions(source, id, extensions);
-            if (!resolved) {
-              return { source, id: wrapId(source, EXTERNAL_SUFFIX), isCommonJS: false };
-            }
-            if (resolved.external) {
-              return { source, id: wrapId(resolved.id, EXTERNAL_SUFFIX), isCommonJS: false };
-            }
-            if (resolved.id in knownCjsModuleTypes) {
-              return {
-                source,
-                id:
-                  knownCjsModuleTypes[resolved.id] === true
-                    ? wrapId(resolved.id, PROXY_SUFFIX)
-                    : resolved.id,
-                isCommonJS: knownCjsModuleTypes[resolved.id]
-              };
-            }
-            const {
-              meta: { commonjs: commonjsMeta }
-            } = await this.load(resolved);
-            const isCommonJS = commonjsMeta && commonjsMeta.isCommonJS;
-            return {
-              source,
-              id:
-                isCommonJS === IS_WRAPPED_COMMONJS
-                  ? resolved.id
-                  : wrapId(resolved.id, PROXY_SUFFIX),
-              isCommonJS
-            };
-          })
-        );
-      }
+      resolveRequireSourcesAndGetMeta(this)
     );
   }
 
@@ -232,40 +186,17 @@ export default function commonjs(options = {}) {
         );
       }
 
-      // TODO Lukas extract
       if (isWrappedId(id, ES_IMPORT_SUFFIX)) {
-        const actualId = unwrapId(id, ES_IMPORT_SUFFIX);
-        const name = getName(actualId);
-        const exportsName = `${name}Exports`;
-        const requireModule = `require${capitalize(name)}`;
-        // TODO Lukas the ES wrapper might also just forward the exports object
-        let code =
-          `import { getDefaultExportFromCjs } from "${HELPERS_ID}";\n` +
-          `import { __require as ${requireModule} } from ${JSON.stringify(actualId)};\n` +
-          `var ${exportsName} = ${requireModule}();\n` +
-          `export { ${exportsName} as __moduleExports };`;
-        if (defaultIsModuleExports) {
-          code += `\nexport { ${exportsName} as default };`;
-        } else {
-          code += `export default /*@__PURE__*/getDefaultExportFromCjs(${exportsName});`;
-        }
-        return {
-          code,
-          syntheticNamedExports: '__moduleExports',
-          meta: { commonjs: { isCommonJS: false } }
-        };
+        return getEsImportProxy(unwrapId(id, ES_IMPORT_SUFFIX), defaultIsModuleExports);
       }
 
       if (id === DYNAMIC_MODULES_ID) {
-        return {
-          code: getDynamicRequireModules(
-            isDynamicRequireModulesEnabled,
-            dynamicRequireModuleSet,
-            commonDir,
-            ignoreDynamicRequires
-          ),
-          meta: { commonjs: { isCommonJS: false } }
-        };
+        return getDynamicRequireModules(
+          isDynamicRequireModulesEnabled,
+          dynamicRequireModuleSet,
+          commonDir,
+          ignoreDynamicRequires
+        );
       }
 
       if (isWrappedId(id, PROXY_SUFFIX)) {
diff --git a/packages/commonjs/src/proxies.js b/packages/commonjs/src/proxies.js
index 7fd0b0234..2935612ac 100644
--- a/packages/commonjs/src/proxies.js
+++ b/packages/commonjs/src/proxies.js
@@ -1,5 +1,5 @@
 import { HELPERS_ID } from './helpers';
-import { getName } from './utils';
+import { capitalize, getName } from './utils';
 
 export function getUnknownRequireProxy(id, requireReturnsDefault) {
   if (requireReturnsDefault === true || id.endsWith('.json')) {
@@ -46,3 +46,24 @@ export async function getStaticRequireProxy(
   }
   return `export { default } from ${JSON.stringify(id)};`;
 }
+
+export function getEsImportProxy(id, defaultIsModuleExports) {
+  const name = getName(id);
+  const exportsName = `${name}Exports`;
+  const requireModule = `require${capitalize(name)}`;
+  let code =
+    `import { getDefaultExportFromCjs } from "${HELPERS_ID}";\n` +
+    `import { __require as ${requireModule} } from ${JSON.stringify(id)};\n` +
+    `var ${exportsName} = ${requireModule}();\n` +
+    `export { ${exportsName} as __moduleExports };`;
+  if (defaultIsModuleExports) {
+    code += `\nexport { ${exportsName} as default };`;
+  } else {
+    code += `export default /*@__PURE__*/getDefaultExportFromCjs(${exportsName});`;
+  }
+  return {
+    code,
+    syntheticNamedExports: '__moduleExports',
+    meta: { commonjs: { isCommonJS: false } }
+  };
+}
diff --git a/packages/commonjs/src/resolve-require-sources.js b/packages/commonjs/src/resolve-require-sources.js
new file mode 100644
index 000000000..5be46a0c9
--- /dev/null
+++ b/packages/commonjs/src/resolve-require-sources.js
@@ -0,0 +1,54 @@
+import { EXTERNAL_SUFFIX, IS_WRAPPED_COMMONJS, PROXY_SUFFIX, wrapId } from './helpers';
+import { resolveExtensions } from './resolve-id';
+
+// TODO Lukas auto-detect circular dependencies
+// * only return once all dependencies have been analyzed
+// * wait for this.load dependencies unless they already have an entry in knownCjsModuleTypes to avoid deadlocks
+//   as those have already started being processed
+// * only analyze cycles if we do not have an explicit config
+export function getResolveRequireSourcesAndGetMeta(extensions) {
+  const knownCjsModuleTypes = Object.create(null);
+  return (rollupContext) => (id, isParentCommonJS, sources) => {
+    knownCjsModuleTypes[id] = isParentCommonJS;
+    return Promise.all(
+      sources.map(async (source) => {
+        // Never analyze or proxy internal modules
+        if (source.startsWith('\0')) {
+          return { source, id: source, isCommonJS: false };
+        }
+        const resolved =
+          (await rollupContext.resolve(source, id, {
+            skipSelf: true,
+            custom: {
+              'node-resolve': { isRequire: true }
+            }
+          })) || resolveExtensions(source, id, extensions);
+        if (!resolved) {
+          return { source, id: wrapId(source, EXTERNAL_SUFFIX), isCommonJS: false };
+        }
+        if (resolved.external) {
+          return { source, id: wrapId(resolved.id, EXTERNAL_SUFFIX), isCommonJS: false };
+        }
+        if (resolved.id in knownCjsModuleTypes) {
+          return {
+            source,
+            id:
+              knownCjsModuleTypes[resolved.id] === IS_WRAPPED_COMMONJS
+                ? resolved.id
+                : wrapId(resolved.id, PROXY_SUFFIX),
+            isCommonJS: knownCjsModuleTypes[resolved.id]
+          };
+        }
+        const {
+          meta: { commonjs: commonjsMeta }
+        } = await rollupContext.load(resolved);
+        const isCommonJS = commonjsMeta && commonjsMeta.isCommonJS;
+        return {
+          source,
+          id: isCommonJS === IS_WRAPPED_COMMONJS ? resolved.id : wrapId(resolved.id, PROXY_SUFFIX),
+          isCommonJS
+        };
+      })
+    );
+  };
+}
diff --git a/packages/commonjs/src/transform-commonjs.js b/packages/commonjs/src/transform-commonjs.js
index 15c8a25dd..3716e6f35 100644
--- a/packages/commonjs/src/transform-commonjs.js
+++ b/packages/commonjs/src/transform-commonjs.js
@@ -27,7 +27,7 @@ import {
   isRequireStatement,
   isStaticRequireStatement
 } from './generate-imports';
-import { IS_WRAPPED_COMMONJS } from './helpers.js';
+import { IS_WRAPPED_COMMONJS } from './helpers';
 import { tryParse } from './parse';
 import { capitalize, deconflict, getName, getVirtualPathForDynamicRequirePath } from './utils';
 
@@ -196,7 +196,7 @@ export default async function transformCommonjs(
             node.callee.property.name === 'resolve' &&
             hasDynamicModuleForPath(id, '/', dynamicRequireModuleSet)
           ) {
-            // TODO Lukas reimplement
+            // TODO Lukas reimplement?
             uses.require = true;
             const requireNode = node.callee.object;
             magicString.appendLeft(
@@ -220,7 +220,6 @@ export default async function transformCommonjs(
           skippedNodes.add(node.callee);
           uses.require = true;
 
-          // TODO Lukas can the remaining logic be moved to generate-imports?
           if (!isIgnoredRequireStatement(node, ignoreRequire)) {
             const usesReturnValue = parent.type !== 'ExpressionStatement';
 
@@ -316,10 +315,6 @@ export default async function transformCommonjs(
                 }
               }
               return;
-            // TODO Lukas instead of wrapping, we rewrite everything
-            // module.exports -> exportsVar, except if it is an assignment, then it is moduleVar.exports
-            // module -> moduleVar
-            // only exceptions: Direct assignments to module or exports. Would work with new logic, though.
             case 'module':
             case 'exports':
               shouldWrap = true;
@@ -465,6 +460,7 @@ export default async function transformCommonjs(
     exportMode,
     resolveRequireSourcesAndGetMeta,
     usesRequireWrapper,
+    isEsModule,
     uses.require
   );
   const exportBlock = isEsModule
diff --git a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js
index 657003611..46d1bf449 100644
--- a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js
+++ b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js
@@ -1,4 +1,6 @@
-module.exports = { 
-  "default": () => { console.log('beep') },
-   __esModule: true
-};
\ No newline at end of file
+module.exports = {
+  default: () => {
+    t.is('beep', 'beep');
+  },
+  __esModule: true
+};
diff --git a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js
index aed3937f1..e97281701 100644
--- a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js
+++ b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js
@@ -1,3 +1,3 @@
-import fn from './lib'
+import fn from './lib';
 
-fn()
\ No newline at end of file
+fn();
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index 5c9362f6a..4e76b1ec1 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -6578,3 +6578,32 @@ Generated by [AVA](https://avajs.dev).
       module.exports = main;␊
       `,
     }
+
+## require-mixed-module
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var main = {};␊
+      ␊
+      var other = 'foo';␊
+      ␊
+      const foo = other;␊
+      ␊
+      var dep$1 = 'default';␊
+      ␊
+      var dep$2 = /*#__PURE__*/Object.freeze({␊
+      	__proto__: null,␊
+      	foo: foo,␊
+      	'default': dep$1␊
+      });␊
+      ␊
+      const dep = dep$2;␊
+      ␊
+      t.deepEqual(dep, { default: 'default', ns: { default: 'bar', foo: 'foo' } });␊
+      ␊
+      module.exports = main;␊
+      `,
+    }
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index 306da936b..ab054b8b0 100644
Binary files a/packages/commonjs/test/snapshots/function.js.snap and b/packages/commonjs/test/snapshots/function.js.snap differ