The **babel‑plugin‑transform‑cjs‑dew** converts a whole tree of CommonJS modules into a spec‑compliant set of ES‑module files that preserve the original CommonJS execution semantics. It wraps each transformed module in a “deferred execution” function (`dew`) and handles strict‑mode conversion, global shims, and imports for Node built‑ins, making it useful for developers who need to migrate or bundle legacy CommonJS codebases to modern ES‑module environments while retaining runtime behavior.