Any way to split and import base and variants classes in utitlities.css separately?

[afzalsayed96]

Is there a way to configure tailwind to build and import base and variant classes (lg:, md:, hover:, etc) into separate files.
As shown below:

@import "tailwindcss/base";
@import "tailwindcss/components";
@import "tailwindcss/utilities-base";
@import "tailwindcss/utilities-variants";

This would allow to annotate utitilities-base as critical with the help of postcss-critical-split plugin.