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Nuxtjs 3 + vanilla extract build error

See original GitHub issue

Describe the bug

Nuxt 3 beta has been released and I was trying to use vanilla-extrat with it. I installed the vite plugin and added it to the nuxt.config.ts file. After running yarn dev I get this error:

some_folder/node_modules/@vanilla-extract/css/fileScope/dist/vanilla-extract-css-fileScope.esm.js:1
import outdent from 'outdent';
^^^^^^

SyntaxError: Cannot use import statement outside a module
    at wrapSafe (internal/modules/cjs/loader.js:988:16)
    at Module._compile (internal/modules/cjs/loader.js:1036:27)
    at Object.Module._extensions..js (internal/modules/cjs/loader.js:1101:10)
    at Module.load (internal/modules/cjs/loader.js:937:32)
    at Function.Module._load (internal/modules/cjs/loader.js:778:12)
    at ModuleWrap.<anonymous> (internal/modules/esm/translators.js:199:29)
    at ModuleJob.run (internal/modules/esm/module_job.js:170:25)
    at async Loader.import (internal/modules/esm/loader.js:178:24)
    at async __instantiateModule__ (file://some_folder/.nuxt/dist/server/server.mjs:2319:3)

Let me know if there is any more information I can give you.

Link to reproduction

https://codesandbox.io/s/nuxt3-vanilla-extract-cpfce

System Info

Output of npx envinfo --system --npmPackages @vanilla-extract/css,@vanilla-extract/webpack-plugin,@vanilla-extract/esbuild-plugin,@vanilla-extract/vite-plugin,@vanilla-extract/sprinkles,webpack,esbuild,vite --binaries --browsers:

  System:
    OS: Linux 5.11 Ubuntu 21.04 (Hirsute Hippo)
    CPU: (6) x64 Intel(R) Core(TM) i5-8600K CPU @ 3.60GHz
    Memory: 3.24 GB / 15.57 GB
    Container: Yes
    Shell: 5.1.4 - /bin/bash
  Binaries:
    Node: 14.17.6 - /tmp/fnm_multishells/1605_1634115304080/bin/node
    Yarn: 1.22.11 - /tmp/fnm_multishells/1605_1634115304080/bin/yarn
    npm: 6.14.15 - /tmp/fnm_multishells/1605_1634115304080/bin/npm
  Browsers:
    Chrome: 94.0.4606.81
    Firefox: 93.0
  npmPackages:
    @vanilla-extract/css: ^1.6.2 => 1.6.2
    @vanilla-extract/vite-plugin: ^2.1.3 => 2.1.3