Solución Next 10 y 11 actualización Webpack

next.config.js

const { resolveHref } = require("next/dist/next-server/lib/router/router");

module.exports = {
    env: {
      GA_ENV: process.env.GA_ENV,
    },
    webpack: (config, { isServer }) => {
      // Fixes npm packages that depend on `fs` module
      if (!isServer) {
      
        config.resolve.fallback = {
          ...config.resolve.fallback,
          fs: false
        }
      }
  
      return config;
    },
  };