### Description

* Extend resolving to allow reference type for plugins
* add extensions for MainField
* add an option `import_externals` to context to specify externals
behavior for ESM imports
  * false: require() is used
  * true: import() is used and the module becomes an async module
* adds `import_externals: false` support for dynamic import
* adds `import_externals: true` support for normal import

see also https://github.com/vercel/next.js/pull/58129

### Testing Instructions

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Closes PACK-2011