diff --git a/packages/vite/src/dev-bundler.ts b/packages/vite/src/dev-bundler.ts
index 81f0be8c3f..475964c4ab 100644
--- a/packages/vite/src/dev-bundler.ts
+++ b/packages/vite/src/dev-bundler.ts
@@ -40,14 +40,7 @@ async function transformRequest (opts: TransformOptions, id: string) {
   if (id && id.startsWith('/@id/')) {
     id = id.slice('/@id/'.length)
   }
-  if (id && id.startsWith('/@fs/')) {
-    // Absolute path
-    id = id.slice('/@fs'.length)
-    // On Windows, this may be `/C:/my/path` at this point, in which case we want to remove the `/`
-    if (id.match(/^\/\w:/)) {
-      id = id.slice(1)
-    }
-  } else if (id.startsWith('/') && !(/\/app\/entry(|.mjs)$/.test(id))) {
+  if (id && !id.startsWith('/@fs/') && id.startsWith('/')) {
     // Relative to the root directory
     const resolvedPath = resolve(opts.viteServer.config.root, '.' + id)
     if (existsSync(resolvedPath)) {
@@ -55,6 +48,9 @@ async function transformRequest (opts: TransformOptions, id: string) {
     }
   }
 
+  // On Windows, we prefix absolute paths with `/@fs/` to skip node resolution algorithm
+  id = id.replace(/^\/?(?=\w:)/, '/@fs/')
+
   // Vite will add ?v=123 to bypass browser cache
   // Remove for externals
   const withoutVersionQuery = id.replace(/\?v=\w+$/, '')
@@ -240,7 +236,7 @@ export async function initViteDevBundler (ctx: ViteBuildContext, onBuild: () =>
   // Build and watch
   const _doBuild = async () => {
     const start = Date.now()
-    const { code, ids } = await bundleRequest(options, resolve(ctx.nuxt.options.appDir, 'entry'))
+    const { code, ids } = await bundleRequest(options, ctx.entry)
     await fse.writeFile(resolve(ctx.nuxt.options.buildDir, 'dist/server/server.mjs'), code, 'utf-8')
     // Have CSS in the manifest to prevent FOUC on dev SSR
     await writeManifest(ctx, ids.filter(isCSS).map(i => i.slice(1)))
diff --git a/packages/vite/src/manifest.ts b/packages/vite/src/manifest.ts
index f9236fffad..bb59ac3b1f 100644
--- a/packages/vite/src/manifest.ts
+++ b/packages/vite/src/manifest.ts
@@ -11,7 +11,7 @@ export async function writeManifest (ctx: ViteBuildContext, extraEntries: string
 
   const entries = [
     '@vite/client',
-    'entry.mjs',
+    ctx.entry,
     ...extraEntries
   ]
 
diff --git a/packages/vite/src/vite-node.ts b/packages/vite/src/vite-node.ts
index 48101a83fd..89baf2b3de 100644
--- a/packages/vite/src/vite-node.ts
+++ b/packages/vite/src/vite-node.ts
@@ -4,7 +4,7 @@ import { ViteNodeServer } from 'vite-node/server'
 import fse from 'fs-extra'
 import { resolve } from 'pathe'
 import { addServerMiddleware } from '@nuxt/kit'
-import type { ModuleNode, Plugin as VitePlugin, ViteDevServer } from 'vite'
+import type { ModuleNode, Plugin as VitePlugin } from 'vite'
 import { resolve as resolveModule } from 'mlly'
 import { distDir } from './dirs'
 import type { ViteBuildContext } from './vite'
@@ -47,13 +47,13 @@ export function registerViteNodeMiddleware (ctx: ViteBuildContext) {
   })
 }
 
-function getManifest (server: ViteDevServer) {
-  const ids = Array.from(server.moduleGraph.urlToModuleMap.keys())
+function getManifest (ctx: ViteBuildContext) {
+  const ids = Array.from(ctx.ssrServer.moduleGraph.urlToModuleMap.keys())
     .filter(i => isCSS(i))
 
   const entries = [
     '@vite/client',
-    'entry.mjs',
+    ctx.entry,
     ...ids.map(i => i.slice(1))
   ]
 
@@ -70,7 +70,7 @@ function createViteNodeMiddleware (ctx: ViteBuildContext, invalidates: Set<strin
   const app = createApp()
 
   app.use('/manifest', defineEventHandler(() => {
-    const manifest = getManifest(ctx.ssrServer)
+    const manifest = getManifest(ctx)
     return manifest
   }))
 
diff --git a/packages/vite/src/vite.ts b/packages/vite/src/vite.ts
index 28cc05527e..c92518dc2e 100644
--- a/packages/vite/src/vite.ts
+++ b/packages/vite/src/vite.ts
@@ -1,5 +1,5 @@
 import * as vite from 'vite'
-import { resolve } from 'pathe'
+import { join, resolve } from 'pathe'
 import type { Nuxt } from '@nuxt/schema'
 import type { InlineConfig, SSROptions } from 'vite'
 import { logger, isIgnored } from '@nuxt/kit'
@@ -21,13 +21,16 @@ export interface ViteOptions extends InlineConfig {
 export interface ViteBuildContext {
   nuxt: Nuxt
   config: ViteOptions
+  entry: string
   clientServer?: vite.ViteDevServer
   ssrServer?: vite.ViteDevServer
 }
 
 export async function bundle (nuxt: Nuxt) {
+  const entry = resolve(nuxt.options.appDir, nuxt.options.experimental.asyncEntry ? 'entry.async' : 'entry')
   const ctx: ViteBuildContext = {
     nuxt,
+    entry,
     config: vite.mergeConfig(
       {
         resolve: {
@@ -38,16 +41,13 @@ export async function bundle (nuxt: Nuxt) {
             // will be filled in client/server configs
             '#build/plugins': '',
             '#build': nuxt.options.buildDir,
-            '/entry.mjs': resolve(nuxt.options.appDir, nuxt.options.experimental.asyncEntry ? 'entry.async' : 'entry'),
             'web-streams-polyfill/ponyfill/es2018': 'unenv/runtime/mock/empty',
             // Cannot destructure property 'AbortController' of ..
             'abort-controller': 'unenv/runtime/mock/empty'
           }
         },
         optimizeDeps: {
-          entries: [
-            resolve(nuxt.options.appDir, 'entry.ts')
-          ],
+          entries: [entry],
           include: ['vue']
         },
         css: resolveCSSOptions(nuxt),
@@ -104,7 +104,7 @@ export async function bundle (nuxt: Nuxt) {
     })
 
     const start = Date.now()
-    warmupViteServer(server, ['/entry.mjs'])
+    warmupViteServer(server, [join('/@fs/', ctx.entry)])
       .then(() => logger.info(`Vite ${env.isClient ? 'client' : 'server'} warmed up in ${Date.now() - start}ms`))
       .catch(logger.error)
   })