To reproduce issue with @rollup/plugin-node-resolve, TS, and "exports" field.

1. git clone this repo
2. run npm ci
3. run npm run build

An output.js should be created.

Build ends up with an error:

Error: Could not load /Users/hovhannesbabayan/Projects/github/bhovhannes/rollup-plugin-node-resolve-issue/node_modules/@abcdef/lib-utils/dist_esm/sum.ts (imported by input.ts): ENOENT: no such file or directory, open '/Users/hovhannesbabayan/Projects/github/bhovhannes/rollup-plugin-node-resolve-issue/node_modules/@abcdef/lib-utils/dist_esm/sum.ts'

As you can see @rollup/plugin-node-resolve incorrectly resolves the import @abcdef/lib-utils/dist/sum.js as node_modules/@abcdef/lib-utils/dist_esm/sum.ts (there should be no .ts extension).
Then file cannot be found and the build errors out.