next-transform-global.ts

import { Project, Node } from 'ts-morph';

const project = new Project({
  tsConfigFilePath: 'tsconfig.json'
});
const sourceFiles = project.getSourceFiles();

const toScssImports = (paths: string[]) => {
  for (const path of paths) {
    console.log(`@import ${path};`);
  }
};

const cssPaths: string[] = [];

for (const sourceFile of sourceFiles) {
  if (sourceFile.getFilePath().includes('.tsx')) {
    sourceFile.forEachChild((node) => {
      if (Node.isImportDeclaration(node)) {
        const nodeText = node.getText();

        if (nodeText.includes('@') && nodeText.includes('css')) {
          node.forEachChild((importNode) => {
            if (Node.isStringLiteral(importNode)) {
              cssPaths.push(importNode.getText());
            }
          });
          node.remove();
        }
      }
    });
  }
}
project.save();

const uniquePaths = Array.from(new Set(cssPaths));

toScssImports(uniquePaths);