Currently having an ESM-Project that shall read text-like files (html / handlebars) - I have activated support for require() just for the case of loading those files.
This is working for me:
import Module from "node:module";
const require = Module.createRequire(import.meta.url);
const templates={
test: require('./test.handlebars')()
}
console.log('File output: ', templates.test)