cssAsPlugin.js

// https://github.com/tailwindlabs/tailwindcss-intellisense/issues/227#issuecomment-1462034856
// cssAsPlugin.js
const postcss = require('postcss')
const postcssJs = require('postcss-js')
const { readFileSync } = require('fs')

require.extensions['.css'] = function (module, filename) {
  module.exports = ({ addBase, addComponents, addUtilities }) => {
    const css = readFileSync(filename, 'utf8')
    const root = postcss.parse(css)
    const jss = postcssJs.objectify(root)

    if ('@layer base' in jss) {
      addBase(jss['@layer base'])
    }
    if ('@layer components' in jss) {
      addComponents(jss['@layer components'])
    }
    if ('@layer utilities' in jss) {
      addUtilities(jss['@layer utilities'])
    }
  }
}