[postcss] Cannot use 'import.meta' outside a module

When I attempt to run it, it throws an error.

Error {
  stack: "[postcss] Cannot use 'import.meta' outside a module\n" +
  'at createError (D:/PuYuanhao/project/vpn_client/node_modules/h3/dist/index.mjs:71:15)\n' +
  'at D:/PuYuanhao/project/vpn_client/node_modules/@nuxt/vite-builder/dist/index.mjs:423:21)\n' +
  'at async processMessage (D:/PuYuanhao/project/vpn_client/node_modules/@nuxt/vite-builder/dist/index.mjs:405:30)',
  message: "[postcss] Cannot use 'import.meta' outside a module",
  data: {
    code: 'VITE_ERROR',
    id: '/@fs/D:/PuYuanhao/project/vpn_client/node_modules/@nuxtjs/tailwindcss/node_modules/tailwindcss/tailwind.css',
    stack: 'D:\\PuYuanhao\\project\\vpn_client\\node_modules\\@nuxtjs\\tailwindcss\\node_modules\\@nuxt\\kit\\dist\\index.mjs:2244\n' +
    '  if (!import.meta.dev) {\n' +
    '              ^^^^\n' +
    '\n' +
    "SyntaxError: Cannot use 'import.meta' outside a module\n" +
    '    at new Script (node:vm:117:7)\n' +
    '    at createScript (node:vm:269:10)\n' +
    '    at Object.runInThisContext (node:vm:317:10)\n' +
    '    at evalModule (D:\\PuYuanhao\\project\\vpn_client\\node_modules\\tailwindcss\\node_modules\\jiti\\dist\\jiti.js:1:251724)\n' +
    '    at jiti (D:\\PuYuanhao\\project\\vpn_client\\node_modules\\tailwindcss\\node_modules\\jiti\\dist\\jiti.js:1:249841)\n' +
    '    at D:\\PuYuanhao\\project\\vpn_client\\node_modules\\@nuxtjs\\tailwindcss\\dist\\config.cjs:7:13\n' +
    '    at evalModule (D:\\PuYuanhao\\project\\vpn_client\\node_modules\\tailwindcss\\node_modules\\jiti\\dist\\jiti.js:1:251913)\n' +
    '    at jiti (D:\\PuYuanhao\\project\\vpn_client\\node_modules\\tailwindcss\\node_modules\\jiti\\dist\\jiti.js:1:249841)\n' +
    '    at D:\\PuYuanhao\\project\\vpn_client\\node_modules\\@nuxtjs\\tailwindcss\\dist\\config-ctx.cjs:3:16\n' +
    '    at evalModule (D:\\PuYu'... 90 more characters,
    message: "[postcss] Cannot use 'import.meta' outside a module",
  },
  statusCode: 500,
}

Reproduce the reported error with the Nuxt and Tailwind setup, starting from the failing @nuxtjs/tailwindcss/dist/config.cjs and config-ctx.cjs entry points. Inspect how those files reach the @nuxt/kit import.meta.dev code while processing tailwind.css, then verify that the same setup runs without the import.meta module error.