doesn't work with windicss

### Reproduce Code

```jsx
import 'windi.css'
```

### Error message

`Error: Cannot find module 'windi.css'`

`windi.css` is a virtual module, the function that causes the error is
https://github.com/gajus/babel-plugin-react-css-modules/blob/eb008aaa7c8efc61c266f15b03c101cbb111a53e/src/index.js#L127

and it runs before excluding logic, so the exclude option won't work.

Start in src/index.js at line 127 and reproduce the failure with the import shown in the issue. Trace how module resolution runs before the exclude logic, then verify that the virtual windi.css module no longer produces the reported error while the existing exclusion behavior remains intact.

Written by the indexing model from the issue text.