diff --git a/packages/commonjs/src/generate-exports.js b/packages/commonjs/src/generate-exports.js
index 7dcb2cdaa..1c5faa41d 100644
--- a/packages/commonjs/src/generate-exports.js
+++ b/packages/commonjs/src/generate-exports.js
@@ -11,8 +11,9 @@ export function wrapCode(magicString, uses, moduleName, exportsName) {
   }
   magicString
     .trim()
+    .indent('\t')
     .prepend(`(function (${args.join(', ')}) {\n`)
-    .append(`\n}(${passedArgs.join(', ')}));`);
+    .append(`\n} (${passedArgs.join(', ')}));`);
 }
 
 export function rewriteExportsAndGetExportsBlock(
@@ -38,34 +39,18 @@ export function rewriteExportsAndGetExportsBlock(
   const exportDeclarations = [];
 
   if (usesRequireWrapper) {
-    // TODO Lukas Extract
-    if (exportMode === 'replace') {
-      for (const { left } of moduleExportsAssignments) {
-        magicString.overwrite(left.start, left.end, exportsName);
-      }
-    } else {
-      // Collect and rewrite module.exports assignments
-      for (const { left } of moduleExportsAssignments) {
-        magicString.overwrite(left.start, left.end, `${moduleName}.exports`);
-      }
-      // Collect and rewrite named exports
-      for (const [exportName, { nodes }] of exportsAssignmentsByName) {
-        for (const node of nodes) {
-          magicString.overwrite(node.start, node.left.end, `${exportsName}.${exportName}`);
-        }
-      }
-      // Collect and rewrite exports.__esModule assignments
-      for (const expression of defineCompiledEsmExpressions) {
-        const moduleExportsExpression =
-          expression.type === 'CallExpression' ? expression.arguments[0] : expression.left.object;
-        magicString.overwrite(
-          moduleExportsExpression.start,
-          moduleExportsExpression.end,
-          exportsName
-        );
-      }
-    }
-    exports.push(`${requireName} as __require`);
+    getExportsWhenUsingRequireWrapper(
+      magicString,
+      wrapped,
+      exportMode,
+      exports,
+      moduleExportsAssignments,
+      exportsAssignmentsByName,
+      moduleName,
+      exportsName,
+      requireName,
+      defineCompiledEsmExpressions
+    );
   } else if (exportMode === 'replace') {
     getExportsForReplacedModuleExports(
       magicString,
@@ -109,6 +94,49 @@ export function rewriteExportsAndGetExportsBlock(
   return `\n\n${exportDeclarations.join('\n')}`;
 }
 
+function getExportsWhenUsingRequireWrapper(
+  magicString,
+  wrapped,
+  exportMode,
+  exports,
+  moduleExportsAssignments,
+  exportsAssignmentsByName,
+  moduleName,
+  exportsName,
+  requireName,
+  defineCompiledEsmExpressions
+) {
+  if (!wrapped) {
+    if (exportMode === 'replace') {
+      for (const { left } of moduleExportsAssignments) {
+        magicString.overwrite(left.start, left.end, exportsName);
+      }
+    } else {
+      // Collect and rewrite module.exports assignments
+      for (const { left } of moduleExportsAssignments) {
+        magicString.overwrite(left.start, left.end, `${moduleName}.exports`);
+      }
+      // Collect and rewrite named exports
+      for (const [exportName, { nodes }] of exportsAssignmentsByName) {
+        for (const node of nodes) {
+          magicString.overwrite(node.start, node.left.end, `${exportsName}.${exportName}`);
+        }
+      }
+      // Collect and rewrite exports.__esModule assignments
+      for (const expression of defineCompiledEsmExpressions) {
+        const moduleExportsExpression =
+          expression.type === 'CallExpression' ? expression.arguments[0] : expression.left.object;
+        magicString.overwrite(
+          moduleExportsExpression.start,
+          moduleExportsExpression.end,
+          exportsName
+        );
+      }
+    }
+  }
+  exports.push(`${requireName} as __require`);
+}
+
 function getExportsForReplacedModuleExports(
   magicString,
   exports,
@@ -196,7 +224,6 @@ function getExports(
   }
 
   if (!isRestorableCompiledEsm || defaultIsModuleExports === true) {
-    // TODO Lukas handle ESM importing CommonJS
     exports.push(`${exportsName} as default`);
   } else if (moduleExportsAssignments.length === 0 || defaultIsModuleExports === false) {
     exports.push(`${deconflictedDefaultExportName || exportsName} as default`);
diff --git a/packages/commonjs/src/generate-imports.js b/packages/commonjs/src/generate-imports.js
index 8f621a260..22a59027d 100644
--- a/packages/commonjs/src/generate-imports.js
+++ b/packages/commonjs/src/generate-imports.js
@@ -2,7 +2,14 @@ import { dirname, resolve } from 'path';
 
 import { sync as nodeResolveSync } from 'resolve';
 
-import { DYNAMIC_MODULES_ID, EXPORTS_SUFFIX, HELPERS_ID, MODULE_SUFFIX, wrapId } from './helpers';
+import {
+  DYNAMIC_MODULES_ID,
+  EXPORTS_SUFFIX,
+  HELPERS_ID,
+  IS_WRAPPED_COMMONJS,
+  MODULE_SUFFIX,
+  wrapId
+} from './helpers';
 import { normalizePathSlashes } from './utils';
 
 export function isRequireStatement(node, scope) {
@@ -106,6 +113,7 @@ export function getRequireHandlers() {
     exportMode,
     resolveRequireSourcesAndGetMeta,
     usesRequireWrapper,
+    isEsModule,
     usesRequire
   ) {
     const imports = [];
@@ -127,40 +135,12 @@ export function getRequireHandlers() {
       );
     }
     const requiresBySource = collectSources(requireExpressions);
-    // TODO Lukas consider extracting stuff
-    const result = await resolveRequireSourcesAndGetMeta(
-      usesRequireWrapper ? 'withRequireFunction' : true,
+    const requireTargets = await resolveRequireSourcesAndGetMeta(
+      id,
+      usesRequireWrapper ? IS_WRAPPED_COMMONJS : !isEsModule,
       Object.keys(requiresBySource)
     );
-    let uid = 0;
-    for (const { source, id: resolveId, isCommonJS } of result) {
-      const requires = requiresBySource[source];
-      let usesRequired = false;
-      let name;
-      const hasNameConflict = ({ scope }) => scope.contains(name);
-      do {
-        name = `require$$${uid}`;
-        uid += 1;
-      } while (requires.some(hasNameConflict));
-
-      // TODO Lukas extract constant
-      if (isCommonJS === 'withRequireFunction') {
-        for (const { node } of requires) {
-          magicString.overwrite(node.start, node.end, `${name}()`);
-        }
-        imports.push(`import { __require as ${name} } from ${JSON.stringify(resolveId)};`);
-      } else {
-        for (const { node, usesReturnValue, toBeRemoved } of requires) {
-          if (usesReturnValue) {
-            usesRequired = true;
-            magicString.overwrite(node.start, node.end, name);
-          } else {
-            magicString.remove(toBeRemoved.start, toBeRemoved.end);
-          }
-        }
-        imports.push(`import ${usesRequired ? `${name} from ` : ''}${JSON.stringify(resolveId)};`);
-      }
-    }
+    processRequireExpressions(imports, requireTargets, requiresBySource, magicString);
     return imports.length ? `${imports.join('\n')}\n\n` : '';
   }
 
@@ -181,3 +161,41 @@ function collectSources(requireExpressions) {
   }
   return requiresBySource;
 }
+
+function processRequireExpressions(imports, requireTargets, requiresBySource, magicString) {
+  const generateRequireName = getGenerateRequireName();
+  for (const { source, id: resolveId, isCommonJS } of requireTargets) {
+    const requires = requiresBySource[source];
+    const name = generateRequireName(requires);
+    if (isCommonJS === IS_WRAPPED_COMMONJS) {
+      for (const { node } of requires) {
+        magicString.overwrite(node.start, node.end, `${name}()`);
+      }
+      imports.push(`import { __require as ${name} } from ${JSON.stringify(resolveId)};`);
+    } else {
+      let usesRequired = false;
+      for (const { node, usesReturnValue, toBeRemoved } of requires) {
+        if (usesReturnValue) {
+          usesRequired = true;
+          magicString.overwrite(node.start, node.end, name);
+        } else {
+          magicString.remove(toBeRemoved.start, toBeRemoved.end);
+        }
+      }
+      imports.push(`import ${usesRequired ? `${name} from ` : ''}${JSON.stringify(resolveId)};`);
+    }
+  }
+}
+
+function getGenerateRequireName() {
+  let uid = 0;
+  return (requires) => {
+    let name;
+    const hasNameConflict = ({ scope }) => scope.contains(name);
+    do {
+      name = `require$$${uid}`;
+      uid += 1;
+    } while (requires.some(hasNameConflict));
+    return name;
+  };
+}
diff --git a/packages/commonjs/src/helpers.js b/packages/commonjs/src/helpers.js
index 381761110..fe080ee0e 100644
--- a/packages/commonjs/src/helpers.js
+++ b/packages/commonjs/src/helpers.js
@@ -11,6 +11,8 @@ export const ES_IMPORT_SUFFIX = '?es-import';
 export const DYNAMIC_MODULES_ID = '\0commonjs-dynamic-modules';
 export const HELPERS_ID = '\0commonjsHelpers.js';
 
+export const IS_WRAPPED_COMMONJS = 'withRequireFunction';
+
 // `x['default']` is used instead of `x.default` for backward compatibility with ES3 browsers.
 // Minifiers like uglify will usually transpile it back if compatibility with ES3 is not enabled.
 // This could be improved by inspecting Rollup's "generatedCode" option
diff --git a/packages/commonjs/src/index.js b/packages/commonjs/src/index.js
index af9afcc37..5fa50e419 100644
--- a/packages/commonjs/src/index.js
+++ b/packages/commonjs/src/index.js
@@ -19,17 +19,24 @@ import {
   isWrappedId,
   MODULE_SUFFIX,
   PROXY_SUFFIX,
-  unwrapId,
-  wrapId
+  unwrapId
 } from './helpers';
 import { hasCjsKeywords } from './parse';
-import { getStaticRequireProxy, getUnknownRequireProxy } from './proxies';
-import getResolveId, { resolveExtensions } from './resolve-id';
+import { getEsImportProxy, getStaticRequireProxy, getUnknownRequireProxy } from './proxies';
+import getResolveId from './resolve-id';
+import { getResolveRequireSourcesAndGetMeta } from './resolve-require-sources';
 import validateRollupVersion from './rollup-version';
 import transformCommonjs from './transform-commonjs';
-import { capitalize, getName, normalizePathSlashes } from './utils';
+import { getName, normalizePathSlashes } from './utils';
 
 export default function commonjs(options = {}) {
+  const {
+    ignoreGlobal,
+    ignoreDynamicRequires,
+    requireReturnsDefault: requireReturnsDefaultOption,
+    defaultIsModuleExports: defaultIsModuleExportsOption,
+    esmExternals
+  } = options;
   const extensions = options.extensions || ['.js'];
   const filter = createFilter(options.include, options.exclude);
   const strictRequireSemanticFilter =
@@ -38,17 +45,12 @@ export default function commonjs(options = {}) {
       : !options.strictRequireSemantic
       ? () => false
       : createFilter(options.strictRequireSemantic);
-  const {
-    ignoreGlobal,
-    ignoreDynamicRequires,
-    requireReturnsDefault: requireReturnsDefaultOption,
-    defaultIsModuleExports: defaultIsModuleExportsOption,
-    esmExternals
-  } = options;
+
   const getRequireReturnsDefault =
     typeof requireReturnsDefaultOption === 'function'
       ? requireReturnsDefaultOption
       : () => requireReturnsDefaultOption;
+
   let esmExternalIds;
   const isEsmExternal =
     typeof esmExternals === 'function'
@@ -56,13 +58,14 @@ export default function commonjs(options = {}) {
       : Array.isArray(esmExternals)
       ? ((esmExternalIds = new Set(esmExternals)), (id) => esmExternalIds.has(id))
       : () => esmExternals;
+
   const getDefaultIsModuleExports =
     typeof defaultIsModuleExportsOption === 'function'
       ? defaultIsModuleExportsOption
       : () =>
           typeof defaultIsModuleExportsOption === 'boolean' ? defaultIsModuleExportsOption : 'auto';
-  const knownCjsModuleTypes = Object.create(null);
 
+  const resolveRequireSourcesAndGetMeta = getResolveRequireSourcesAndGetMeta(extensions);
   const dynamicRequireModuleSet = getDynamicRequireModuleSet(options.dynamicRequireTargets);
   const isDynamicRequireModulesEnabled = dynamicRequireModuleSet.size > 0;
   const commonDir = isDynamicRequireModulesEnabled
@@ -119,17 +122,10 @@ export default function commonjs(options = {}) {
       return { meta: { commonjs: { isCommonJS: false } } };
     }
 
-    // TODO Lukas
-    // * test import from ESM -> additional proxy
-    // * test entry point
-    // * test interaction with dynamic require targets
-    // * test circular dependency: We must not use this.load without circularity check -> error in Rollup?
-    // When we write the imports, we already know that we are commonjs or mixed so we can rely on usesRequireWrapper and write that into a table
     const usesRequireWrapper =
       !isEsModule &&
       (dynamicRequireModuleSet.has(normalizePathSlashes(id)) || strictRequireSemanticFilter(id));
 
-    // TODO Lukas extract helpers
     return transformCommonjs(
       this.parse,
       code,
@@ -146,54 +142,7 @@ export default function commonjs(options = {}) {
       ast,
       getDefaultIsModuleExports(id),
       usesRequireWrapper,
-      // TODO Lukas extract
-      (isParentCommonJS, sources) => {
-        knownCjsModuleTypes[id] = isParentCommonJS;
-        return Promise.all(
-          sources.map(async (source) => {
-            // Never analyze or proxy internal modules
-            if (source.startsWith('\0')) {
-              return { source, id: source, isCommonJS: false };
-            }
-            const resolved =
-              (await this.resolve(source, id, {
-                skipSelf: true,
-                custom: {
-                  'node-resolve': { isRequire: true }
-                }
-              })) || resolveExtensions(source, id, extensions);
-            if (!resolved) {
-              return { source, id: wrapId(source, EXTERNAL_SUFFIX), isCommonJS: false };
-            }
-            if (resolved.external) {
-              return { source, id: wrapId(resolved.id, EXTERNAL_SUFFIX), isCommonJS: false };
-            }
-            if (resolved.id in knownCjsModuleTypes) {
-              return {
-                source,
-                id:
-                  knownCjsModuleTypes[resolved.id] === true
-                    ? wrapId(resolved.id, PROXY_SUFFIX)
-                    : resolved.id,
-                isCommonJS: knownCjsModuleTypes[resolved.id]
-              };
-            }
-            const {
-              meta: { commonjs: commonjsMeta }
-            } = await this.load(resolved);
-            const isCommonJS = commonjsMeta && commonjsMeta.isCommonJS;
-            return {
-              source,
-              id:
-                // TODO Lukas extract constant
-                isCommonJS === 'withRequireFunction'
-                  ? resolved.id
-                  : wrapId(resolved.id, PROXY_SUFFIX),
-              isCommonJS
-            };
-          })
-        );
-      }
+      resolveRequireSourcesAndGetMeta(this)
     );
   }
 
@@ -241,40 +190,17 @@ export default function commonjs(options = {}) {
         );
       }
 
-      // TODO Lukas extract
       if (isWrappedId(id, ES_IMPORT_SUFFIX)) {
-        const actualId = unwrapId(id, ES_IMPORT_SUFFIX);
-        const name = getName(actualId);
-        const exportsName = `${name}Exports`;
-        const requireModule = `require${capitalize(name)}`;
-        // TODO Lukas the ES wrapper might also just forward the exports object
-        let code =
-          `import { getDefaultExportFromCjs } from "${HELPERS_ID}";\n` +
-          `import { __require as ${requireModule} } from ${JSON.stringify(actualId)};\n` +
-          `var ${exportsName} = ${requireModule}();\n` +
-          `export { ${exportsName} as __moduleExports };`;
-        if (defaultIsModuleExports) {
-          code += `\nexport { ${exportsName} as default };`;
-        } else {
-          code += `export default /*@__PURE__*/getDefaultExportFromCjs(${exportsName});`;
-        }
-        return {
-          code,
-          syntheticNamedExports: '__moduleExports',
-          meta: { commonjs: { isCommonJS: false } }
-        };
+        return getEsImportProxy(unwrapId(id, ES_IMPORT_SUFFIX), defaultIsModuleExports);
       }
 
       if (id === DYNAMIC_MODULES_ID) {
-        return {
-          code: getDynamicRequireModules(
-            isDynamicRequireModulesEnabled,
-            dynamicRequireModuleSet,
-            commonDir,
-            ignoreDynamicRequires
-          ),
-          meta: { commonjs: { isCommonJS: false } }
-        };
+        return getDynamicRequireModules(
+          isDynamicRequireModulesEnabled,
+          dynamicRequireModuleSet,
+          commonDir,
+          ignoreDynamicRequires
+        );
       }
 
       if (isWrappedId(id, PROXY_SUFFIX)) {
diff --git a/packages/commonjs/src/proxies.js b/packages/commonjs/src/proxies.js
index 7fd0b0234..2935612ac 100644
--- a/packages/commonjs/src/proxies.js
+++ b/packages/commonjs/src/proxies.js
@@ -1,5 +1,5 @@
 import { HELPERS_ID } from './helpers';
-import { getName } from './utils';
+import { capitalize, getName } from './utils';
 
 export function getUnknownRequireProxy(id, requireReturnsDefault) {
   if (requireReturnsDefault === true || id.endsWith('.json')) {
@@ -46,3 +46,24 @@ export async function getStaticRequireProxy(
   }
   return `export { default } from ${JSON.stringify(id)};`;
 }
+
+export function getEsImportProxy(id, defaultIsModuleExports) {
+  const name = getName(id);
+  const exportsName = `${name}Exports`;
+  const requireModule = `require${capitalize(name)}`;
+  let code =
+    `import { getDefaultExportFromCjs } from "${HELPERS_ID}";\n` +
+    `import { __require as ${requireModule} } from ${JSON.stringify(id)};\n` +
+    `var ${exportsName} = ${requireModule}();\n` +
+    `export { ${exportsName} as __moduleExports };`;
+  if (defaultIsModuleExports) {
+    code += `\nexport { ${exportsName} as default };`;
+  } else {
+    code += `export default /*@__PURE__*/getDefaultExportFromCjs(${exportsName});`;
+  }
+  return {
+    code,
+    syntheticNamedExports: '__moduleExports',
+    meta: { commonjs: { isCommonJS: false } }
+  };
+}
diff --git a/packages/commonjs/src/resolve-id.js b/packages/commonjs/src/resolve-id.js
index ac59be3a8..d87309bc7 100644
--- a/packages/commonjs/src/resolve-id.js
+++ b/packages/commonjs/src/resolve-id.js
@@ -9,6 +9,7 @@ import {
   EXPORTS_SUFFIX,
   EXTERNAL_SUFFIX,
   HELPERS_ID,
+  IS_WRAPPED_COMMONJS,
   isWrappedId,
   MODULE_SUFFIX,
   PROXY_SUFFIX,
@@ -96,7 +97,7 @@ export default function getResolveId(extensions) {
       const {
         meta: { commonjs: commonjsMeta }
       } = await this.load(resolved);
-      if (commonjsMeta && commonjsMeta.isCommonJS === 'withRequireFunction') {
+      if (commonjsMeta && commonjsMeta.isCommonJS === IS_WRAPPED_COMMONJS) {
         return wrapId(resolved.id, ES_IMPORT_SUFFIX);
       }
     }
diff --git a/packages/commonjs/src/resolve-require-sources.js b/packages/commonjs/src/resolve-require-sources.js
new file mode 100644
index 000000000..5be46a0c9
--- /dev/null
+++ b/packages/commonjs/src/resolve-require-sources.js
@@ -0,0 +1,54 @@
+import { EXTERNAL_SUFFIX, IS_WRAPPED_COMMONJS, PROXY_SUFFIX, wrapId } from './helpers';
+import { resolveExtensions } from './resolve-id';
+
+// TODO Lukas auto-detect circular dependencies
+// * only return once all dependencies have been analyzed
+// * wait for this.load dependencies unless they already have an entry in knownCjsModuleTypes to avoid deadlocks
+//   as those have already started being processed
+// * only analyze cycles if we do not have an explicit config
+export function getResolveRequireSourcesAndGetMeta(extensions) {
+  const knownCjsModuleTypes = Object.create(null);
+  return (rollupContext) => (id, isParentCommonJS, sources) => {
+    knownCjsModuleTypes[id] = isParentCommonJS;
+    return Promise.all(
+      sources.map(async (source) => {
+        // Never analyze or proxy internal modules
+        if (source.startsWith('\0')) {
+          return { source, id: source, isCommonJS: false };
+        }
+        const resolved =
+          (await rollupContext.resolve(source, id, {
+            skipSelf: true,
+            custom: {
+              'node-resolve': { isRequire: true }
+            }
+          })) || resolveExtensions(source, id, extensions);
+        if (!resolved) {
+          return { source, id: wrapId(source, EXTERNAL_SUFFIX), isCommonJS: false };
+        }
+        if (resolved.external) {
+          return { source, id: wrapId(resolved.id, EXTERNAL_SUFFIX), isCommonJS: false };
+        }
+        if (resolved.id in knownCjsModuleTypes) {
+          return {
+            source,
+            id:
+              knownCjsModuleTypes[resolved.id] === IS_WRAPPED_COMMONJS
+                ? resolved.id
+                : wrapId(resolved.id, PROXY_SUFFIX),
+            isCommonJS: knownCjsModuleTypes[resolved.id]
+          };
+        }
+        const {
+          meta: { commonjs: commonjsMeta }
+        } = await rollupContext.load(resolved);
+        const isCommonJS = commonjsMeta && commonjsMeta.isCommonJS;
+        return {
+          source,
+          id: isCommonJS === IS_WRAPPED_COMMONJS ? resolved.id : wrapId(resolved.id, PROXY_SUFFIX),
+          isCommonJS
+        };
+      })
+    );
+  };
+}
diff --git a/packages/commonjs/src/transform-commonjs.js b/packages/commonjs/src/transform-commonjs.js
index eda4632fc..3716e6f35 100644
--- a/packages/commonjs/src/transform-commonjs.js
+++ b/packages/commonjs/src/transform-commonjs.js
@@ -27,6 +27,7 @@ import {
   isRequireStatement,
   isStaticRequireStatement
 } from './generate-imports';
+import { IS_WRAPPED_COMMONJS } from './helpers';
 import { tryParse } from './parse';
 import { capitalize, deconflict, getName, getVirtualPathForDynamicRequirePath } from './utils';
 
@@ -195,7 +196,7 @@ export default async function transformCommonjs(
             node.callee.property.name === 'resolve' &&
             hasDynamicModuleForPath(id, '/', dynamicRequireModuleSet)
           ) {
-            // TODO Lukas reimplement
+            // TODO Lukas reimplement?
             uses.require = true;
             const requireNode = node.callee.object;
             magicString.appendLeft(
@@ -219,7 +220,6 @@ export default async function transformCommonjs(
           skippedNodes.add(node.callee);
           uses.require = true;
 
-          // TODO Lukas can the remaining logic be moved to generate-imports?
           if (!isIgnoredRequireStatement(node, ignoreRequire)) {
             const usesReturnValue = parent.type !== 'ExpressionStatement';
 
@@ -315,10 +315,6 @@ export default async function transformCommonjs(
                 }
               }
               return;
-            // TODO Lukas instead of wrapping, we rewrite everything
-            // module.exports -> exportsVar, except if it is an assignment, then it is moduleVar.exports
-            // module -> moduleVar
-            // only exceptions: Direct assignments to module or exports. Would work with new logic, though.
             case 'module':
             case 'exports':
               shouldWrap = true;
@@ -464,6 +460,7 @@ export default async function transformCommonjs(
     exportMode,
     resolveRequireSourcesAndGetMeta,
     usesRequireWrapper,
+    isEsModule,
     uses.require
   );
   const exportBlock = isEsModule
@@ -521,9 +518,8 @@ function ${requireName} () {
     map: sourceMap ? magicString.generateMap() : null,
     syntheticNamedExports: isEsModule || usesRequireWrapper ? false : '__moduleExports',
     meta: {
-      // TODO Lukas extract constant
       commonjs: {
-        isCommonJS: !isEsModule && (usesRequireWrapper ? 'withRequireFunction' : true),
+        isCommonJS: !isEsModule && (usesRequireWrapper ? IS_WRAPPED_COMMONJS : true),
         isMixedModule: isEsModule
       }
     }
diff --git a/packages/commonjs/test/fixtures/form/defaultIsModuleExports-auto-reassign-exports-__esModule/output.js b/packages/commonjs/test/fixtures/form/defaultIsModuleExports-auto-reassign-exports-__esModule/output.js
index 54f0fd3f5..5d2e8817a 100644
--- a/packages/commonjs/test/fixtures/form/defaultIsModuleExports-auto-reassign-exports-__esModule/output.js
+++ b/packages/commonjs/test/fixtures/form/defaultIsModuleExports-auto-reassign-exports-__esModule/output.js
@@ -2,8 +2,8 @@ import * as commonjsHelpers from "_commonjsHelpers.js";
 import { __module as inputModule, exports as input } from "\u0000fixtures/form/defaultIsModuleExports-auto-reassign-exports-__esModule/input.js?commonjs-module"
 
 (function (module) {
-module.exports = { __esModule: true, default: { foo: 'bar' }}
-}(inputModule));
+	module.exports = { __esModule: true, default: { foo: 'bar' }}
+} (inputModule));
 
 export default /*@__PURE__*/commonjsHelpers.getDefaultExportFromCjs(input);
 export { input as __moduleExports };
diff --git a/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-__esModule/output.js b/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-__esModule/output.js
index 3d98b2c44..06b76067d 100644
--- a/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-__esModule/output.js
+++ b/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-__esModule/output.js
@@ -2,8 +2,8 @@ import * as commonjsHelpers from "_commonjsHelpers.js";
 import { __module as inputModule, exports as input } from "\u0000fixtures/form/defaultIsModuleExports-false-reassign-exports-__esModule/input.js?commonjs-module"
 
 (function (module) {
-module.exports = { __esModule: true, default: { foo: 'bar' }};
-}(inputModule));
+	module.exports = { __esModule: true, default: { foo: 'bar' }};
+} (inputModule));
 
 export default input.default;
 export { input as __moduleExports };
diff --git a/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-no-__esModule/output.js b/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-no-__esModule/output.js
index 2c8183e6e..448a18947 100644
--- a/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-no-__esModule/output.js
+++ b/packages/commonjs/test/fixtures/form/defaultIsModuleExports-false-reassign-exports-no-__esModule/output.js
@@ -2,8 +2,8 @@ import * as commonjsHelpers from "_commonjsHelpers.js";
 import { __module as inputModule, exports as input } from "\u0000fixtures/form/defaultIsModuleExports-false-reassign-exports-no-__esModule/input.js?commonjs-module"
 
 (function (module) {
-module.exports = { default: { foo: 'bar' }};
-}(inputModule));
+	module.exports = { default: { foo: 'bar' }};
+} (inputModule));
 
 export default input.default;
 export { input as __moduleExports };
diff --git a/packages/commonjs/test/fixtures/form/typeof-module-exports/output.js b/packages/commonjs/test/fixtures/form/typeof-module-exports/output.js
index 174b58185..17e00f801 100644
--- a/packages/commonjs/test/fixtures/form/typeof-module-exports/output.js
+++ b/packages/commonjs/test/fixtures/form/typeof-module-exports/output.js
@@ -2,16 +2,16 @@ import * as commonjsHelpers from "_commonjsHelpers.js";
 import { __module as inputModule, exports as input } from "\u0000fixtures/form/typeof-module-exports/input.js?commonjs-module"
 
 (function (module, exports) {
-var foo = 42;
+	var foo = 42;
 
-if ( 'object' === 'object' && 'object' === 'object' ) {
-	module.exports = foo;
-} else if ( typeof undefined === 'function' && undefined.amd ) {
-	undefined([], function () { return foo; });
-} else {
-	window.foo = foo;
-}
-}(inputModule, input));
+	if ( 'object' === 'object' && 'object' === 'object' ) {
+		module.exports = foo;
+	} else if ( typeof undefined === 'function' && undefined.amd ) {
+		undefined([], function () { return foo; });
+	} else {
+		window.foo = foo;
+	}
+} (inputModule, input));
 
 export default input;
 export { input as __moduleExports };
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/_config.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/_config.js
new file mode 100644
index 000000000..073d40526
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/_config.js
@@ -0,0 +1,6 @@
+module.exports = {
+  description: 'handles circular dependencies with strict require semantic',
+  pluginOptions: {
+    strictRequireSemantic: true
+  }
+};
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/main.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/main.js
new file mode 100644
index 000000000..b49deee73
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/main.js
@@ -0,0 +1,2 @@
+exports.foo = 'foo';
+t.is(require('./other.js').foo, 'foo');
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/other.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/other.js
new file mode 100644
index 000000000..fbe0d2a97
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-circular/other.js
@@ -0,0 +1 @@
+exports.foo = require('./main.js').foo;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/_config.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/_config.js
new file mode 100644
index 000000000..0ba3d13b4
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/_config.js
@@ -0,0 +1,20 @@
+const assert = require('assert');
+
+module.exports = {
+  description: 'strict require semantic modules can be entry points',
+  options: {
+    input: [
+      'fixtures/function/strict-require-semantic-entry/main.js',
+      'fixtures/function/strict-require-semantic-entry/other.js'
+    ],
+    output: {
+      chunkFileNames: 'generated-[name].js'
+    }
+  },
+  pluginOptions: {
+    strictRequireSemantic: ['fixtures/function/strict-require-semantic-entry/main.js']
+  },
+  exports(exports) {
+    assert.deepStrictEqual(exports, { foo: 'foo' });
+  }
+};
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/main.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/main.js
new file mode 100644
index 000000000..94ecacb72
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/main.js
@@ -0,0 +1 @@
+exports.foo = 'foo';
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/other.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/other.js
new file mode 100644
index 000000000..44c7e1527
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-entry/other.js
@@ -0,0 +1 @@
+t.is(require('./main.js').foo, 'foo');
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/_config.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/_config.js
index 30b61d0c5..dde0e4242 100644
--- a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/_config.js
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/_config.js
@@ -1,5 +1,5 @@
 module.exports = {
-  description: 'supports using function wrappers for modules',
+  description: 'supports using function wrappers for modules for export mode "exports"',
   pluginOptions: {
     strictRequireSemantic: ['fixtures/function/strict-require-semantic-exportmode-exports/*E*.js']
   }
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/assignExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/assignExports.js
index 5e58a22e5..8c69cda39 100644
--- a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/assignExports.js
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/assignExports.js
@@ -1,2 +1,3 @@
 exports.foo = 'foo';
+module.exports.bar = 'bar';
 global.hasAssignExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/main.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/main.js
index 90fca158f..c8523a512 100644
--- a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/main.js
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/main.js
@@ -1,17 +1,17 @@
 t.is(global.hasAssignExportsRun, undefined, 'before require');
-t.is(require('./assignExports.js').foo, 'foo');
+t.deepEqual(require('./assignExports.js'), { foo: 'foo', bar: 'bar' });
 
 t.is(global.hasAssignExportsRun, true, 'after require');
 delete global.hasAssignExportsRun;
 
-t.is(global.hasReassignModuleExportsRun, undefined, 'before require');
-t.is(require('./reassignModuleExports.js').foo, 'foo');
-
-t.is(global.hasReassignModuleExportsRun, true, 'after require');
-delete global.hasReassignModuleExportsRun;
-
 t.is(global.hasCompiledEsmRun, undefined, 'before require');
-t.is(require('./compiledEsm.js').foo, 'foo');
+t.deepEqual(require('./compiledEsm.js'), { foo: 'foo', __esModule: true });
 
 t.is(global.hasCompiledEsmRun, true, 'after require');
 delete global.hasCompiledEsmRun;
+
+t.is(global.hasWrappedExportsRun, undefined, 'before require');
+t.deepEqual(require('./wrappedExports.js'), { foo: 'foo' });
+
+t.is(global.hasWrappedExportsRun, true, 'after require');
+delete global.hasWrappedExportsRun;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/reassignModuleExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/reassignModuleExports.js
deleted file mode 100644
index d988c04a8..000000000
--- a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/reassignModuleExports.js
+++ /dev/null
@@ -1,3 +0,0 @@
-module.exports = { bar: 'bar' };
-module.exports.foo = 'foo';
-global.hasReassignModuleExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/wrappedExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/wrappedExports.js
new file mode 100644
index 000000000..11c17d4cc
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-exports/wrappedExports.js
@@ -0,0 +1,4 @@
+exports.foo = 'foo';
+exports = {};
+exports.bar = 'bar';
+global.hasWrappedExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/_config.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/_config.js
new file mode 100644
index 000000000..e8dd75b4f
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/_config.js
@@ -0,0 +1,6 @@
+module.exports = {
+  description: 'supports using function wrappers for modules for export mode "module"',
+  pluginOptions: {
+    strictRequireSemantic: ['fixtures/function/strict-require-semantic-exportmode-module/*E*.js']
+  }
+};
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/assignModuleAndExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/assignModuleAndExports.js
new file mode 100644
index 000000000..887e1707f
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/assignModuleAndExports.js
@@ -0,0 +1,3 @@
+module.exports = { foo: 'foo' };
+module.exports.bar = 'bar';
+global.hasAssignModuleAndExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/assignModuleExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/assignModuleExports.js
new file mode 100644
index 000000000..654fd144a
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/assignModuleExports.js
@@ -0,0 +1,6 @@
+if (Math.random() > 0.5) {
+  module.exports = { foo: 'foo' };
+} else {
+  module.exports = { foo: 'foo' };
+}
+global.hasAssignModuleExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/main.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/main.js
new file mode 100644
index 000000000..3e28a77a2
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/main.js
@@ -0,0 +1,17 @@
+t.is(global.hasAssignModuleExportsRun, undefined, 'before require');
+t.is(require('./assignModuleExports.js').foo, 'foo');
+
+t.is(global.hasAssignModuleExportsRun, true, 'after require');
+delete global.hasAssignModuleExportsRun;
+
+t.is(global.hasAssignModuleAndExportsRun, undefined, 'before require');
+t.is(require('./assignModuleAndExports.js').foo, 'foo');
+
+t.is(global.hasAssignModuleAndExportsRun, true, 'after require');
+delete global.hasAssignModuleAndExportsRun;
+
+t.is(global.hasWrappedModuleExportsRun, undefined, 'before require');
+t.is(require('./wrappedModuleExports.js').foo, 'foo');
+
+t.is(global.hasWrappedModuleExportsRun, true, 'after require');
+delete global.hasWrappedModuleExportsRun;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/wrappedModuleExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/wrappedModuleExports.js
new file mode 100644
index 000000000..00b083b31
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-module/wrappedModuleExports.js
@@ -0,0 +1,3 @@
+module.exports = { foo: 'foo' };
+exports = {};
+global.hasWrappedModuleExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/_config.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/_config.js
new file mode 100644
index 000000000..6f9c03a62
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/_config.js
@@ -0,0 +1,6 @@
+module.exports = {
+  description: 'supports using function wrappers for modules for export mode "replace"',
+  pluginOptions: {
+    strictRequireSemantic: ['fixtures/function/strict-require-semantic-exportmode-replace/*E*.js']
+  }
+};
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/main.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/main.js
new file mode 100644
index 000000000..4b6423503
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/main.js
@@ -0,0 +1,5 @@
+t.is(global.hasReplaceModuleExportsRun, undefined, 'before require');
+t.is(require('./replaceModuleExports.js').foo, 'foo');
+
+t.is(global.hasReplaceModuleExportsRun, true, 'after require');
+delete global.hasReplaceModuleExportsRun;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/replaceModuleExports.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/replaceModuleExports.js
new file mode 100644
index 000000000..07a8f2e9a
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-exportmode-replace/replaceModuleExports.js
@@ -0,0 +1,2 @@
+module.exports = { foo: 'foo' };
+global.hasReplaceModuleExportsRun = true;
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/_config.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/_config.js
new file mode 100644
index 000000000..56fdd8541
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/_config.js
@@ -0,0 +1,6 @@
+module.exports = {
+  description: 'handles importing wrapped modules from ESM',
+  pluginOptions: {
+    strictRequireSemantic: ['fixtures/function/strict-require-semantic-from-esm/strict.js']
+  }
+};
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/dep.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/dep.js
new file mode 100644
index 000000000..242f91140
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/dep.js
@@ -0,0 +1 @@
+t.is(require('./strict').foo, 'foo');
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/main.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/main.js
new file mode 100644
index 000000000..95d8d3beb
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/main.js
@@ -0,0 +1,4 @@
+import { foo } from './strict.js';
+import './dep.js';
+
+t.is(foo, 'foo');
diff --git a/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/strict.js b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/strict.js
new file mode 100644
index 000000000..94ecacb72
--- /dev/null
+++ b/packages/commonjs/test/fixtures/function/strict-require-semantic-from-esm/strict.js
@@ -0,0 +1 @@
+exports.foo = 'foo';
diff --git a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js
index 657003611..46d1bf449 100644
--- a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js
+++ b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/lib.js
@@ -1,4 +1,6 @@
-module.exports = { 
-  "default": () => { console.log('beep') },
-   __esModule: true
-};
\ No newline at end of file
+module.exports = {
+  default: () => {
+    t.is('beep', 'beep');
+  },
+  __esModule: true
+};
diff --git a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js
index aed3937f1..e97281701 100644
--- a/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js
+++ b/packages/commonjs/test/fixtures/samples/cjs-with-esm-property/main.js
@@ -1,3 +1,3 @@
-import fn from './lib'
+import fn from './lib';
 
-fn()
\ No newline at end of file
+fn();
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index 48dcc52e9..5715c0ae2 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -128,27 +128,27 @@ Generated by [AVA](https://avajs.dev).
       var dep = {};␊
       ␊
       (function (exports) {␊
-      const main$1 = main;␊
+      	const main$1 = main;␊
       ␊
-      addExports(exports);␊
+      	addExports(exports);␊
       ␊
-      function addExports(exported) {␊
-        // eslint-disable-next-line no-param-reassign␊
-        exported.getMain = () => main$1;␊
-      }␊
-      }(dep));␊
+      	function addExports(exported) {␊
+      	  // eslint-disable-next-line no-param-reassign␊
+      	  exported.getMain = () => main$1;␊
+      	}␊
+      } (dep));␊
       ␊
       (function (exports) {␊
-      const dep$1 = dep;␊
+      	const dep$1 = dep;␊
       ␊
-      addExports();␊
-      t.is(dep$1.getMain().foo, 'foo');␊
+      	addExports();␊
+      	t.is(dep$1.getMain().foo, 'foo');␊
       ␊
-      function addExports(exported) {␊
-        // eslint-disable-next-line no-param-reassign␊
-        exports.foo = 'foo';␊
-      }␊
-      }(main));␊
+      	function addExports(exported) {␊
+      	  // eslint-disable-next-line no-param-reassign␊
+      	  exports.foo = 'foo';␊
+      	}␊
+      } (main));␊
       ␊
       exports["default"] = main;␊
       `,
@@ -2478,16 +2478,16 @@ Generated by [AVA](https://avajs.dev).
       	if (hasRequiredCustomModule) return customModule.exports;␊
       	hasRequiredCustomModule = 1;␊
       	(function (module) {␊
-      	const circular = requireCircular();␊
+      		const circular = requireCircular();␊
       ␊
-      	circular.extend1(module.exports);␊
+      		circular.extend1(module.exports);␊
       ␊
-      	customModule.exports.get1 = function () {␊
-      	  return 'all good';␊
-      	};␊
+      		module.exports.get1 = function () {␊
+      		  return 'all good';␊
+      		};␊
       ␊
-      	circular.extend2(module.exports);␊
-      }(customModule));␊
+      		circular.extend2(module.exports);␊
+      } (customModule));␊
       	return customModule.exports;␊
       }␊
       ␊
@@ -3364,10 +3364,10 @@ Generated by [AVA](https://avajs.dev).
       var dep$1 = {exports: {}};␊
       ␊
       (function (module, exports) {␊
-      exports.foo = 'foo';␊
-      module.exports = { replaced: true };␊
-      exports.bar = 'bar';␊
-      }(dep$1, dep$1.exports));␊
+      	exports.foo = 'foo';␊
+      	module.exports = { replaced: true };␊
+      	exports.bar = 'bar';␊
+      } (dep$1, dep$1.exports));␊
       ␊
       const dep = dep$1.exports;␊
       ␊
@@ -3477,13 +3477,13 @@ Generated by [AVA](https://avajs.dev).
       var encode = {};␊
       ␊
       (function (exports) {␊
-      exports.encodeURIComponent = function () {␊
-        return encodeURIComponent(this.str);␊
-      };␊
+      	exports.encodeURIComponent = function () {␊
+      	  return encodeURIComponent(this.str);␊
+      	};␊
       ␊
-      // to ensure module is wrapped␊
-      commonjsGlobal.foo = exports;␊
-      }(encode));␊
+      	// to ensure module is wrapped␊
+      	commonjsGlobal.foo = exports;␊
+      } (encode));␊
       ␊
       /* eslint-disable */␊
       ␊
@@ -4380,15 +4380,15 @@ Generated by [AVA](https://avajs.dev).
       var other = {exports: {}};␊
       ␊
       (function (module, exports) {␊
-      exports.default = 42;␊
+      	exports.default = 42;␊
       ␊
-      addCompiledMarker(module.exports);␊
+      	addCompiledMarker(module.exports);␊
       ␊
-      function addCompiledMarker(exports) {␊
-        // eslint-disable-next-line no-param-reassign␊
-        exports.__esModule = true;␊
-      }␊
-      }(other, other.exports));␊
+      	function addCompiledMarker(exports) {␊
+      	  // eslint-disable-next-line no-param-reassign␊
+      	  exports.__esModule = true;␊
+      	}␊
+      } (other, other.exports));␊
       ␊
       var foo = /*@__PURE__*/getDefaultExportFromCjs(other.exports);␊
       ␊
@@ -4406,13 +4406,13 @@ Generated by [AVA](https://avajs.dev).
       var other = {exports: {}};␊
       ␊
       (function (module) {␊
-      addDefaultExport(module.exports);␊
+      	addDefaultExport(module.exports);␊
       ␊
-      function addDefaultExport(exports) {␊
-        // eslint-disable-next-line no-param-reassign␊
-        exports.default = 42;␊
-      }␊
-      }(other));␊
+      	function addDefaultExport(exports) {␊
+      	  // eslint-disable-next-line no-param-reassign␊
+      	  exports.default = 42;␊
+      	}␊
+      } (other));␊
       ␊
       var foo = other.exports;␊
       ␊
@@ -4519,13 +4519,13 @@ Generated by [AVA](https://avajs.dev).
       ␊
       (function (exports) {␊
       ␊
-      modifyExports(exports);␊
+      	modifyExports(exports);␊
       ␊
-      function modifyExports(exported) {␊
-        // eslint-disable-next-line no-param-reassign␊
-        exported.foo = 'bar';␊
-      }␊
-      }(main));␊
+      	function modifyExports(exported) {␊
+      	  // eslint-disable-next-line no-param-reassign␊
+      	  exported.foo = 'bar';␊
+      	}␊
+      } (main));␊
       ␊
       module.exports = main;␊
       `,
@@ -4632,10 +4632,10 @@ Generated by [AVA](https://avajs.dev).
       var x = {exports: {}};␊
       ␊
       (function (module) {␊
-      window.addExport = (key, value) => {␊
-        module.exports[key] = value;␊
-      };␊
-      }(x));␊
+      	window.addExport = (key, value) => {␊
+      	  module.exports[key] = value;␊
+      	};␊
+      } (x));␊
       ␊
       t.is(x.exports.named, undefined);␊
       ␊
@@ -4655,13 +4655,13 @@ Generated by [AVA](https://avajs.dev).
       var x = {exports: {}};␊
       ␊
       (function (module) {␊
-      Object.defineProperty(module.exports, 'named', {␊
-        enumerable: true,␊
-        get: function get() {␊
-          return 'foo';␊
-        }␊
-      });␊
-      }(x));␊
+      	Object.defineProperty(module.exports, 'named', {␊
+      	  enumerable: true,␊
+      	  get: function get() {␊
+      	    return 'foo';␊
+      	  }␊
+      	});␊
+      } (x));␊
       ␊
       t.is(x.exports.named, 'foo');␊
       `,
@@ -4733,8 +4733,8 @@ Generated by [AVA](https://avajs.dev).
       ␊
       (function (exports) {␊
       ␊
-      exports.default = 'foo';␊
-      }(foo$1));␊
+      	exports.default = 'foo';␊
+      } (foo$1));␊
       ␊
       var foo = /*@__PURE__*/getDefaultExportFromCjs(foo$1);␊
       ␊
@@ -4756,14 +4756,14 @@ Generated by [AVA](https://avajs.dev).
       var foo$1 = {};␊
       ␊
       (function (exports) {␊
-      Object.defineProperty(exports, '__esModule', { value: true });␊
+      	Object.defineProperty(exports, '__esModule', { value: true });␊
       ␊
-      {␊
-        Object.defineProperty(exports, '__esModule', { value: true });␊
-      }␊
+      	{␊
+      	  Object.defineProperty(exports, '__esModule', { value: true });␊
+      	}␊
       ␊
-      exports.default = 'foo';␊
-      }(foo$1));␊
+      	exports.default = 'foo';␊
+      } (foo$1));␊
       ␊
       var foo = /*@__PURE__*/getDefaultExportFromCjs(foo$1);␊
       ␊
@@ -4988,30 +4988,30 @@ Generated by [AVA](https://avajs.dev).
       var identifier$1 = {};␊
       ␊
       (function (exports) {␊
-      exports = 'foo';␊
-      t.is(exports, 'foo');␊
-      }(identifier$1));␊
+      	exports = 'foo';␊
+      	t.is(exports, 'foo');␊
+      } (identifier$1));␊
       ␊
       var property$1 = {};␊
       ␊
       (function (exports) {␊
-      ({ foo: exports } = { foo: 'foo' });␊
-      t.is(exports, 'foo');␊
-      }(property$1));␊
+      	({ foo: exports } = { foo: 'foo' });␊
+      	t.is(exports, 'foo');␊
+      } (property$1));␊
       ␊
       var arrayPattern$1 = {};␊
       ␊
       (function (exports) {␊
-      [exports] = ['foo'];␊
-      t.is(exports, 'foo');␊
-      }(arrayPattern$1));␊
+      	[exports] = ['foo'];␊
+      	t.is(exports, 'foo');␊
+      } (arrayPattern$1));␊
       ␊
       var assignmentPattern$1 = {};␊
       ␊
       (function (exports) {␊
-      ({ exports = 'foo' } = {});␊
-      t.is(exports, 'foo');␊
-      }(assignmentPattern$1));␊
+      	({ exports = 'foo' } = {});␊
+      	t.is(exports, 'foo');␊
+      } (assignmentPattern$1));␊
       ␊
       const identifier = identifier$1;␊
       const property = property$1;␊
@@ -5039,34 +5039,34 @@ Generated by [AVA](https://avajs.dev).
       var identifier$1 = {exports: {}};␊
       ␊
       (function (module) {␊
-      // eslint-disable-next-line no-global-assign␊
-      module = 'foo';␊
-      t.is(module, 'foo');␊
-      }(identifier$1));␊
+      	// eslint-disable-next-line no-global-assign␊
+      	module = 'foo';␊
+      	t.is(module, 'foo');␊
+      } (identifier$1));␊
       ␊
       var property$1 = {exports: {}};␊
       ␊
       (function (module) {␊
-      // eslint-disable-next-line no-global-assign␊
-      ({ foo: module } = { foo: 'foo' });␊
-      t.is(module, 'foo');␊
-      }(property$1));␊
+      	// eslint-disable-next-line no-global-assign␊
+      	({ foo: module } = { foo: 'foo' });␊
+      	t.is(module, 'foo');␊
+      } (property$1));␊
       ␊
       var arrayPattern$1 = {exports: {}};␊
       ␊
       (function (module) {␊
-      // eslint-disable-next-line no-global-assign␊
-      [module] = ['foo'];␊
-      t.is(module, 'foo');␊
-      }(arrayPattern$1));␊
+      	// eslint-disable-next-line no-global-assign␊
+      	[module] = ['foo'];␊
+      	t.is(module, 'foo');␊
+      } (arrayPattern$1));␊
       ␊
       var assignmentPattern$1 = {exports: {}};␊
       ␊
       (function (module) {␊
-      // eslint-disable-next-line no-global-assign␊
-      ({ module = 'foo' } = {});␊
-      t.is(module, 'foo');␊
-      }(assignmentPattern$1));␊
+      	// eslint-disable-next-line no-global-assign␊
+      	({ module = 'foo' } = {});␊
+      	t.is(module, 'foo');␊
+      } (assignmentPattern$1));␊
       ␊
       const identifier = identifier$1.exports;␊
       const property = property$1.exports;␊
@@ -5442,6 +5442,82 @@ Generated by [AVA](https://avajs.dev).
       `,
     }
 
+## strict-require-semantic-circular
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var main = {};␊
+      ␊
+      var other = {};␊
+      ␊
+      var hasRequiredOther;␊
+      ␊
+      function requireOther () {␊
+      	if (hasRequiredOther) return other;␊
+      	hasRequiredOther = 1;␊
+      	other.foo = requireMain().foo;␊
+      	return other;␊
+      }␊
+      ␊
+      var hasRequiredMain;␊
+      ␊
+      function requireMain () {␊
+      	if (hasRequiredMain) return main;␊
+      	hasRequiredMain = 1;␊
+      	main.foo = 'foo';␊
+      	t.is(requireOther().foo, 'foo');␊
+      	return main;␊
+      }␊
+      ␊
+      var mainExports = requireMain();␊
+      ␊
+      module.exports = mainExports;␊
+      `,
+    }
+
+## strict-require-semantic-entry
+
+> Snapshot 1
+
+    {
+      'generated-main.js': `'use strict';␊
+      ␊
+      var main = {};␊
+      ␊
+      var hasRequiredMain;␊
+      ␊
+      function requireMain () {␊
+      	if (hasRequiredMain) return main;␊
+      	hasRequiredMain = 1;␊
+      	main.foo = 'foo';␊
+      	return main;␊
+      }␊
+      ␊
+      exports.requireMain = requireMain;␊
+      `,
+      'main.js': `'use strict';␊
+      ␊
+      var main = require('./generated-main.js');␊
+      ␊
+      var mainExports = main.requireMain();␊
+      ␊
+      module.exports = mainExports;␊
+      `,
+      'other.js': `'use strict';␊
+      ␊
+      var main = require('./generated-main.js');␊
+      ␊
+      var other = {};␊
+      ␊
+      t.is(main.requireMain().foo, 'foo');␊
+      ␊
+      module.exports = other;␊
+      `,
+    }
+
 ## strict-require-semantic-exportmode-exports
 
 > Snapshot 1
@@ -5461,23 +5537,11 @@ Generated by [AVA](https://avajs.dev).
       	if (hasRequiredAssignExports) return assignExports;␊
       	hasRequiredAssignExports = 1;␊
       	assignExports.foo = 'foo';␊
+      	assignExports.bar = 'bar';␊
       	commonjsGlobal.hasAssignExportsRun = true;␊
       	return assignExports;␊
       }␊
       ␊
-      var reassignModuleExports = {exports: {}};␊
-      ␊
-      var hasRequiredReassignModuleExports;␊
-      ␊
-      function requireReassignModuleExports () {␊
-      	if (hasRequiredReassignModuleExports) return reassignModuleExports.exports;␊
-      	hasRequiredReassignModuleExports = 1;␊
-      	reassignModuleExports.exports = { bar: 'bar' };␊
-      	reassignModuleExports.exports.foo = 'foo';␊
-      	commonjsGlobal.hasReassignModuleExportsRun = true;␊
-      	return reassignModuleExports.exports;␊
-      }␊
-      ␊
       var compiledEsm = {};␊
       ␊
       var hasRequiredCompiledEsm;␊
@@ -5492,28 +5556,178 @@ Generated by [AVA](https://avajs.dev).
       	return compiledEsm;␊
       }␊
       ␊
+      var wrappedExports = {};␊
+      ␊
+      var hasRequiredWrappedExports;␊
+      ␊
+      function requireWrappedExports () {␊
+      	if (hasRequiredWrappedExports) return wrappedExports;␊
+      	hasRequiredWrappedExports = 1;␊
+      	(function (exports) {␊
+      		exports.foo = 'foo';␊
+      		exports = {};␊
+      		exports.bar = 'bar';␊
+      		commonjsGlobal.hasWrappedExportsRun = true;␊
+      } (wrappedExports));␊
+      	return wrappedExports;␊
+      }␊
+      ␊
       t.is(commonjsGlobal.hasAssignExportsRun, undefined, 'before require');␊
-      t.is(requireAssignExports().foo, 'foo');␊
+      t.deepEqual(requireAssignExports(), { foo: 'foo', bar: 'bar' });␊
       ␊
       t.is(commonjsGlobal.hasAssignExportsRun, true, 'after require');␊
       delete commonjsGlobal.hasAssignExportsRun;␊
       ␊
-      t.is(commonjsGlobal.hasReassignModuleExportsRun, undefined, 'before require');␊
-      t.is(requireReassignModuleExports().foo, 'foo');␊
-      ␊
-      t.is(commonjsGlobal.hasReassignModuleExportsRun, true, 'after require');␊
-      delete commonjsGlobal.hasReassignModuleExportsRun;␊
-      ␊
       t.is(commonjsGlobal.hasCompiledEsmRun, undefined, 'before require');␊
-      t.is(requireCompiledEsm().foo, 'foo');␊
+      t.deepEqual(requireCompiledEsm(), { foo: 'foo', __esModule: true });␊
       ␊
       t.is(commonjsGlobal.hasCompiledEsmRun, true, 'after require');␊
       delete commonjsGlobal.hasCompiledEsmRun;␊
       ␊
+      t.is(commonjsGlobal.hasWrappedExportsRun, undefined, 'before require');␊
+      t.deepEqual(requireWrappedExports(), { foo: 'foo' });␊
+      ␊
+      t.is(commonjsGlobal.hasWrappedExportsRun, true, 'after require');␊
+      delete commonjsGlobal.hasWrappedExportsRun;␊
+      ␊
       module.exports = main;␊
       `,
     }
 
+## strict-require-semantic-exportmode-module
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
+      ␊
+      var main = {};␊
+      ␊
+      var assignModuleExports = {exports: {}};␊
+      ␊
+      var hasRequiredAssignModuleExports;␊
+      ␊
+      function requireAssignModuleExports () {␊
+      	if (hasRequiredAssignModuleExports) return assignModuleExports.exports;␊
+      	hasRequiredAssignModuleExports = 1;␊
+      	if (Math.random() > 0.5) {␊
+      	  assignModuleExports.exports = { foo: 'foo' };␊
+      	} else {␊
+      	  assignModuleExports.exports = { foo: 'foo' };␊
+      	}␊
+      	commonjsGlobal.hasAssignModuleExportsRun = true;␊
+      	return assignModuleExports.exports;␊
+      }␊
+      ␊
+      var assignModuleAndExports = {exports: {}};␊
+      ␊
+      var hasRequiredAssignModuleAndExports;␊
+      ␊
+      function requireAssignModuleAndExports () {␊
+      	if (hasRequiredAssignModuleAndExports) return assignModuleAndExports.exports;␊
+      	hasRequiredAssignModuleAndExports = 1;␊
+      	assignModuleAndExports.exports = { foo: 'foo' };␊
+      	assignModuleAndExports.exports.bar = 'bar';␊
+      	commonjsGlobal.hasAssignModuleAndExportsRun = true;␊
+      	return assignModuleAndExports.exports;␊
+      }␊
+      ␊
+      var wrappedModuleExports = {exports: {}};␊
+      ␊
+      var hasRequiredWrappedModuleExports;␊
+      ␊
+      function requireWrappedModuleExports () {␊
+      	if (hasRequiredWrappedModuleExports) return wrappedModuleExports.exports;␊
+      	hasRequiredWrappedModuleExports = 1;␊
+      	(function (module, exports) {␊
+      		module.exports = { foo: 'foo' };␊
+      		commonjsGlobal.hasWrappedModuleExportsRun = true;␊
+      } (wrappedModuleExports));␊
+      	return wrappedModuleExports.exports;␊
+      }␊
+      ␊
+      t.is(commonjsGlobal.hasAssignModuleExportsRun, undefined, 'before require');␊
+      t.is(requireAssignModuleExports().foo, 'foo');␊
+      ␊
+      t.is(commonjsGlobal.hasAssignModuleExportsRun, true, 'after require');␊
+      delete commonjsGlobal.hasAssignModuleExportsRun;␊
+      ␊
+      t.is(commonjsGlobal.hasAssignModuleAndExportsRun, undefined, 'before require');␊
+      t.is(requireAssignModuleAndExports().foo, 'foo');␊
+      ␊
+      t.is(commonjsGlobal.hasAssignModuleAndExportsRun, true, 'after require');␊
+      delete commonjsGlobal.hasAssignModuleAndExportsRun;␊
+      ␊
+      t.is(commonjsGlobal.hasWrappedModuleExportsRun, undefined, 'before require');␊
+      t.is(requireWrappedModuleExports().foo, 'foo');␊
+      ␊
+      t.is(commonjsGlobal.hasWrappedModuleExportsRun, true, 'after require');␊
+      delete commonjsGlobal.hasWrappedModuleExportsRun;␊
+      ␊
+      module.exports = main;␊
+      `,
+    }
+
+## strict-require-semantic-exportmode-replace
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
+      ␊
+      var main = {};␊
+      ␊
+      var replaceModuleExports;␊
+      var hasRequiredReplaceModuleExports;␊
+      ␊
+      function requireReplaceModuleExports () {␊
+      	if (hasRequiredReplaceModuleExports) return replaceModuleExports;␊
+      	hasRequiredReplaceModuleExports = 1;␊
+      	replaceModuleExports = { foo: 'foo' };␊
+      	commonjsGlobal.hasReplaceModuleExportsRun = true;␊
+      	return replaceModuleExports;␊
+      }␊
+      ␊
+      t.is(commonjsGlobal.hasReplaceModuleExportsRun, undefined, 'before require');␊
+      t.is(requireReplaceModuleExports().foo, 'foo');␊
+      ␊
+      t.is(commonjsGlobal.hasReplaceModuleExportsRun, true, 'after require');␊
+      delete commonjsGlobal.hasReplaceModuleExportsRun;␊
+      ␊
+      module.exports = main;␊
+      `,
+    }
+
+## strict-require-semantic-from-esm
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var strict = {};␊
+      ␊
+      var hasRequiredStrict;␊
+      ␊
+      function requireStrict () {␊
+      	if (hasRequiredStrict) return strict;␊
+      	hasRequiredStrict = 1;␊
+      	strict.foo = 'foo';␊
+      	return strict;␊
+      }␊
+      ␊
+      var strictExports = requireStrict();␊
+      ␊
+      t.is(requireStrict().foo, 'foo');␊
+      ␊
+      t.is(strictExports.foo, 'foo');␊
+      `,
+    }
+
 ## this
 
 > Snapshot 1
@@ -5612,11 +5826,11 @@ Generated by [AVA](https://avajs.dev).
       ␊
       (function (module) {␊
       ␊
-      module.exports = 'bar';␊
-      {␊
-        return;␊
-      }␊
-      }(foo$1));␊
+      	module.exports = 'bar';␊
+      	{␊
+      	  return;␊
+      	}␊
+      } (foo$1));␊
       ␊
       const foo = foo$1.exports;␊
       ␊
@@ -6364,3 +6578,32 @@ Generated by [AVA](https://avajs.dev).
       module.exports = main;␊
       `,
     }
+
+## require-mixed-module
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var main = {};␊
+      ␊
+      var other = 'foo';␊
+      ␊
+      const foo = other;␊
+      ␊
+      var dep$1 = 'default';␊
+      ␊
+      var dep$2 = /*#__PURE__*/Object.freeze({␊
+      	__proto__: null,␊
+      	foo: foo,␊
+      	'default': dep$1␊
+      });␊
+      ␊
+      const dep = dep$2;␊
+      ␊
+      t.deepEqual(dep, { default: 'default', ns: { default: 'bar', foo: 'foo' } });␊
+      ␊
+      module.exports = main;␊
+      `,
+    }
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index 7a81a3203..ab054b8b0 100644
Binary files a/packages/commonjs/test/snapshots/function.js.snap and b/packages/commonjs/test/snapshots/function.js.snap differ