split the Core Logic to a Node.js loader

[TechQuery]

Reference

• https://nodejs.org/api/module.html#customization-hooks
• https://dev.to/jakobjingleheimer/custom-esm-loaders-who-what-when-where-why-how-4i1o
• https://github.com/mdx-js/mdx/blob/main/packages/node-loader/readme.md

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