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.

从 src/index.js 第 127 行开始，使用 issue 中显示的 import 重现失败。跟踪模块解析如何在排除逻辑之前运行，然后验证虚拟 windi.css 模块不再产生所报告的错误，同时现有的排除行为保持不变。

由索引模型根据 Issue 内容生成。