[NEXT-779] next/* - Typescript cannot find module when moduleResolution=nodenext and type=module

Verify canary release

• I verified that the issue exists in the latest Next.js canary release

Provide environment information

Operating System:
  Platform: darwin
  Arch: arm64
  Version: Darwin Kernel Version 21.6.0: Thu Sep 29 20:13:56 PDT 2022; root:xnu-8020.240.7~1/RELEASE_ARM64_T6000
Binaries:
  Node: 16.17.0
  npm: 8.15.0
  Yarn: N/A
  pnpm: 7.25.0
Relevant packages:
  next: 13.1.7-canary.18
  eslint-config-next: 13.0.0
  react: 18.2.0
  react-dom: 18.2.0

Which area(s) of Next.js are affected? (leave empty if unsure)

TypeScript

To Reproduce

• pnpm create next-app (with typescript)
• add "type": "module" to package.json
• change moduleResolution to nodenext
• run npx tsc --noEmit

Describe the Bug

Typescript complain about next/*, for example:

Cannot find module 'next/head' or its corresponding type declarations.

I believe this is because there is no exports field in node_modules/next/package.json.

Expected Behavior

Typescript shouldn't complain.

Context

• We use "type": "module" as we want repo scripts to be esm rather than cjs.
• We use "moduleResolution": "nodenext" as we use a setup similar to the monorepo created by npx create-turbo@latest, but we want sources to be under src and not the root folder.

Which browser are you using? (if relevant)

No response

How are you deploying your application? (if relevant)

No response

_NEXT-779

Reproduce the problem with a TypeScript Next.js app created by pnpm create next-app, adding type: module, setting moduleResolution to nodenext, and running npx tsc --noEmit. Inspect node_modules/next/package.json and the app's package configuration; done means TypeScript resolves next/* modules without errors under this setup.