linaria: Cannot 'resolveSync' because the fileSystem is not sync

Environment

@linaria/webpack5-loader/node_modules/enhanced-resolve/lib/Resolver.js:242
                        throw new Error(
                        ^
Error: Cannot 'resolveSync' because the fileSystem is not sync. Use 'resolve'!

• Linaria version: “3.0.0-beta.13”,
• Bundler (+ version): next": “11.0.1” (with webpack 5)
• Node.js version: v14.16.1
• OS: OS-X

Description

Can’t get linaria up and running as the @linaria/webpack-loader throws an error:

Error: /my-project/src/foo.tsx: An unexpected runtime error occurred during dependencies evaluation: 
/my-project/node_modules/@linaria/webpack5-loader/node_modules/enhanced-resolve/lib/Resolver.js:242
                        throw new Error(
                        ^

Error: Cannot 'resolveSync' because the fileSystem is not sync. Use 'resolve'!
It may happen when your code or third party module is invalid or uses identifiers not available in Node environment, eg. window. 
Note that line numbers in above stack trace will most likely not match, because Linaria needed to transform your code a bit.

Reproducible Demo

Here is a reproduction of the bug: bug.zip

related issues:

• https://github.com/babel/babel/issues/13798
• https://github.com/vercel/next.js/issues/29410