New CSS chunking algorithm (#63157)

### What?

This fixes more CSS ordering issues with production and webpack dev.

* CSS Modules must not be side effect free as side effect free modules
are per definition order independent which is not true for CSS
* fix order of iterating module references
* disable splitChunks for CSS
* special chunking for CSS with loose and strict mode
* more test cases

Closes PACK-2709

packages/next/src/build/webpack-config.ts

@@ -84,7 +84,7 @@ import {
   createAppRouterApiAliases,
 } from './create-compiler-aliases'
 import { hasCustomExportOutput } from '../export/utils'
-import { MergeCssChunksPlugin } from './webpack/plugins/merge-css-chunks-plugin'
+import { CssChunkingPlugin } from './webpack/plugins/css-chunking-plugin'
 
 type ExcludesFalse = <T>(x: T | false) => x is T
 type ClientEntries = {
@@ -1005,10 +1005,12 @@ export default async function getBaseWebpackConfig(
 
         const libCacheGroup = {
           test(module: {
+            type: string
             size: Function
             nameForCondition: Function
           }): boolean {
             return (
+              !module.type?.startsWith('css') &&
               module.size() > 160000 &&
               /node_modules[/\\]/.test(module.nameForCondition() || '')
             )
@@ -1046,31 +1048,17 @@ export default async function getBaseWebpackConfig(
         }
 
         // client chunking
-        const cssCacheGroup = {
-          test: /\.(css|sass|scss)$/i,
-          chunks: 'all' as const,
-          enforce: true,
-          type: /css/,
-          minChunks: 2,
-          priority: 100,
-        }
         return {
           // Keep main and _app chunks unsplitted in webpack 5
           // as we don't need a separate vendor chunk from that
           // and all other chunk depend on them so there is no
           // duplication that need to be pulled out.
           chunks: (chunk: any) =>
             !/^(polyfills|main|pages\/_app)$/.test(chunk.name),
-          cacheGroups: appDir
-            ? {
-                css: cssCacheGroup,
-                framework: frameworkCacheGroup,
-                lib: libCacheGroup,
-              }
-            : {
-                framework: frameworkCacheGroup,
-                lib: libCacheGroup,
-              },
+          cacheGroups: {
+            framework: frameworkCacheGroup,
+            lib: libCacheGroup,
+          },
           maxInitialRequests: 25,
           minSize: 20000,
         }
@@ -1891,10 +1879,8 @@ export default async function getBaseWebpackConfig(
         new NextFontManifestPlugin({
           appDir,
         }),
-      !dev &&
-        isClient &&
-        config.experimental.mergeCssChunks &&
-        new MergeCssChunksPlugin(),
+      isClient &&
+        new CssChunkingPlugin(config.experimental.cssChunking === 'strict'),
       !dev &&
         isClient &&
         new (require('./webpack/plugins/telemetry-plugin').TelemetryPlugin)(

packages/next/src/build/webpack/config/blocks/css/index.ts

@@ -263,7 +263,7 @@ export const css = curry(async function css(
         // For app dir, we need to match the specific app layer.
         ctx.hasAppDir
           ? markRemovable({
-              sideEffects: false,
+              sideEffects: true,
               test: regexCssModules,
               issuerLayer: APP_LAYER_RULE,
               use: [
@@ -283,7 +283,7 @@ export const css = curry(async function css(
             })
           : null,
         markRemovable({
-          sideEffects: false,
+          sideEffects: true,
           test: regexCssModules,
           issuerLayer: PAGES_LAYER_RULE,
           use: getCssModuleLoader(
@@ -303,7 +303,7 @@ export const css = curry(async function css(
         // For app dir, we need to match the specific app layer.
         ctx.hasAppDir
           ? markRemovable({
-              sideEffects: false,
+              sideEffects: true,
               test: regexSassModules,
               issuerLayer: APP_LAYER_RULE,
               use: [
@@ -324,7 +324,7 @@ export const css = curry(async function css(
             })
           : null,
         markRemovable({
-          sideEffects: false,
+          sideEffects: true,
           test: regexSassModules,
           issuerLayer: PAGES_LAYER_RULE,
           use: getCssModuleLoader(