gistfile1.txt

async function* walkDirs(dir, opts) {
  const files = [];
  for await (const d of await fs.promises.opendir(dir)) {
    const entry = path.join(dir, d.name);
    if (d.isDirectory()) {
      const exclude = opts?.excludes?.find((exc) =>
        exc.startsWith('/') ? entry.startsWith(exc) : entry.endsWith(exc)
      );
      if (!exclude) {
        yield* await walkDirs(entry, opts);
      }
    } else if (d.isFile()) {
      const include = opts?.includes?.find((inc) =>
        inc.startsWith('/') ? entry.startsWith(inc) : entry.endsWith(inc)
      );
      if (include) {
        files.push(entry);
      }
    }
  }
  if (files.length) {
    yield { dir, files };
  }
}

  const includes = ['.ts'];
  const excludes = ['.git', '.vscode'];
  for await (const { dir, files } of walkDirs(rootDir, { excludes, includes })) {
    console.log(dir, files);
  }