diff --git a/docs/1.getting-started/12.upgrade.md b/docs/1.getting-started/12.upgrade.md
index 21593ff0d6..0aa50fd46b 100644
--- a/docs/1.getting-started/12.upgrade.md
+++ b/docs/1.getting-started/12.upgrade.md
@@ -509,6 +509,30 @@ These options have been set to their current values for some time and we do not
 
 * `respectNoSSRHeader`is implementable in user-land with [server middleware](https://github.com/nuxt/nuxt/blob/c660b39447f0d5b8790c0826092638d321cd6821/packages/nuxt/src/core/runtime/nitro/no-ssr.ts#L8-L9)
 
+#### Removal of Deprecated Internal CJS Utils
+
+🚦 **Impact Level**: Minimal
+
+##### What Changed
+
+We have now removed the following utils exported from `@nuxt/kit`:
+
+* `resolveModule`
+* `requireModule`
+* `importModule`
+* `tryImportModule`
+* `tryRequireModule`
+
+They were previously marked as deprecated and relied on CJS resolutions.
+
+##### Reasons for Change
+
+We now use [jiti](https://github.com/unjs/jiti) to resolve modules and other imports internally. It supports native ESM resolution where possible and should be less buggy.
+
+##### Migration Steps
+
+You can use [jiti](https://github.com/unjs/jiti) or [mlly](https://github.com/unjs/mlly) to do the same job in your own projects if you were relying on these utilities.
+
 ## Nuxt 2 vs Nuxt 3+
 
 In the table below, there is a quick comparison between 3 versions of Nuxt:
diff --git a/packages/kit/index.d.ts b/packages/kit/index.d.ts
deleted file mode 100644
index 43b479fd69..0000000000
--- a/packages/kit/index.d.ts
+++ /dev/null
@@ -1,7 +0,0 @@
-/* eslint-disable no-var */
-declare global {
-  var __NUXT_PREPATHS__: string[] | string | undefined
-  var __NUXT_PATHS__: string[] | string | undefined
-}
-
-export {}
diff --git a/packages/kit/src/index.ts b/packages/kit/src/index.ts
index 769cd6c242..d035408183 100644
--- a/packages/kit/src/index.ts
+++ b/packages/kit/src/index.ts
@@ -32,13 +32,4 @@ export { addTemplate, addTypeTemplate, normalizeTemplate, updateTemplates, write
 export { logger, useLogger } from './logger'
 
 // Internal Utils
-// TODO
-export {
-  resolveModule,
-  requireModule,
-  importModule,
-  tryImportModule,
-  tryRequireModule,
-} from './internal/cjs'
-export type { ResolveModuleOptions, RequireModuleOptions } from './internal/cjs'
 export { tryResolveModule } from './internal/esm'
diff --git a/packages/kit/src/internal/cjs.ts b/packages/kit/src/internal/cjs.ts
deleted file mode 100644
index 697ed2b59e..0000000000
--- a/packages/kit/src/internal/cjs.ts
+++ /dev/null
@@ -1,121 +0,0 @@
-import { pathToFileURL } from 'node:url'
-import { normalize } from 'pathe'
-import { interopDefault } from 'mlly'
-import { createJiti } from 'jiti'
-
-// TODO: use create-require for jest environment
-const jiti = createJiti(process.cwd(), { interopDefault: true })
-
-/** @deprecated Do not use CJS utils */
-export interface ResolveModuleOptions {
-  paths?: string | string[]
-}
-
-/** @deprecated Do not use CJS utils */
-export interface RequireModuleOptions extends ResolveModuleOptions {
-  // TODO: use create-require for jest environment
-  // native?: boolean
-  /** Clear the require cache (force fresh require) but only if not within `node_modules` */
-  clearCache?: boolean
-
-  /** Automatically de-default the result of requiring the module. */
-  interopDefault?: boolean
-}
-
-/** @deprecated Do not use CJS utils */
-function isNodeModules (id: string) {
-  // TODO: Follow symlinks
-  return /[/\\]node_modules[/\\]/.test(id)
-}
-
-/** @deprecated Do not use CJS utils */
-function clearRequireCache (id: string) {
-  if (isNodeModules(id)) {
-    return
-  }
-
-  const entry = getRequireCacheItem(id)
-
-  if (!entry) {
-    delete jiti.cache[id]
-    return
-  }
-
-  if (entry.parent) {
-    entry.parent.children = entry.parent.children.filter(e => e.id !== id)
-  }
-
-  for (const child of entry.children) {
-    clearRequireCache(child.id)
-  }
-
-  delete jiti.cache[id]
-}
-
-/** @deprecated Do not use CJS utils */
-function getRequireCacheItem (id: string) {
-  try {
-    return jiti.cache[id]
-  } catch (e) {
-    // ignore issues accessing require.cache
-  }
-}
-
-export function getNodeModulesPaths (paths?: string[] | string) {
-  return ([] as Array<string | undefined>).concat(
-    global.__NUXT_PREPATHS__,
-    paths || [],
-    process.cwd(),
-    global.__NUXT_PATHS__,
-  ).filter(Boolean) as string[]
-}
-
-/** @deprecated Do not use CJS utils */
-export function resolveModule (id: string, opts: ResolveModuleOptions = {}) {
-  return normalize(jiti.resolve(id, {
-    paths: getNodeModulesPaths(opts.paths),
-  }))
-}
-
-/** @deprecated Do not use CJS utils */
-export function requireModule (id: string, opts: RequireModuleOptions = {}) {
-  // Resolve id
-  const resolvedPath = resolveModule(id, opts)
-
-  // Clear require cache if necessary
-  if (opts.clearCache && !isNodeModules(id)) {
-    clearRequireCache(resolvedPath)
-  }
-
-  // Try to require
-  const requiredModule = jiti(resolvedPath)
-
-  return requiredModule
-}
-
-/** @deprecated Do not use CJS utils */
-export function importModule (id: string, opts: RequireModuleOptions = {}) {
-  const resolvedPath = resolveModule(id, opts)
-  if (opts.interopDefault !== false) {
-    return import(pathToFileURL(resolvedPath).href).then(interopDefault)
-  }
-  return import(pathToFileURL(resolvedPath).href)
-}
-
-/** @deprecated Do not use CJS utils */
-export function tryImportModule (id: string, opts: RequireModuleOptions = {}) {
-  try {
-    return importModule(id, opts).catch(() => undefined)
-  } catch {
-    // intentionally empty as this is a `try-` function
-  }
-}
-
-/** @deprecated Do not use CJS utils */
-export function tryRequireModule (id: string, opts: RequireModuleOptions = {}) {
-  try {
-    return requireModule(id, opts)
-  } catch {
-    // intentionally empty as this is a `try-` function
-  }
-}
diff --git a/packages/kit/src/module/install.ts b/packages/kit/src/module/install.ts
index 7a0488258e..536b18ca86 100644
--- a/packages/kit/src/module/install.ts
+++ b/packages/kit/src/module/install.ts
@@ -2,10 +2,9 @@ import { existsSync, promises as fsp, lstatSync } from 'node:fs'
 import type { ModuleMeta, Nuxt, NuxtConfig, NuxtModule } from '@nuxt/schema'
 import { dirname, isAbsolute, join, resolve } from 'pathe'
 import { defu } from 'defu'
+import { createJiti } from 'jiti'
 import { useNuxt } from '../context'
-import { requireModule } from '../internal/cjs'
-import { importModule } from '../internal/esm'
-import { resolveAlias, resolvePath } from '../resolve'
+import { resolveAlias } from '../resolve'
 import { logger } from '../logger'
 
 const NODE_MODULES_RE = /[/\\]node_modules[/\\]/
@@ -72,15 +71,20 @@ export const normalizeModuleTranspilePath = (p: string) => {
 
 export async function loadNuxtModuleInstance (nuxtModule: string | NuxtModule, nuxt: Nuxt = useNuxt()) {
   let buildTimeModuleMeta: ModuleMeta = {}
+
+  const jiti = createJiti(nuxt.options.rootDir, {
+    interopDefault: true,
+    alias: nuxt.options.alias,
+  })
+
   // Import if input is string
   if (typeof nuxtModule === 'string') {
     const paths = [join(nuxtModule, 'nuxt'), join(nuxtModule, 'module'), nuxtModule]
     let error: unknown
     for (const path of paths) {
       try {
-        const src = await resolvePath(path, { fallbackToOriginal: true })
-        // Prefer ESM resolution if possible
-        nuxtModule = await importModule(src, nuxt.options.modulesDir).catch(() => null) ?? requireModule(src, { paths: nuxt.options.modulesDir })
+        const src = jiti.esmResolve(path)
+        nuxtModule = await jiti.import(src) as NuxtModule
 
         // nuxt-module-builder generates a module.json with metadata including the version
         const moduleMetadataPath = join(dirname(src), 'module.json')
@@ -94,7 +98,7 @@ export async function loadNuxtModuleInstance (nuxtModule: string | NuxtModule, n
       }
     }
     if (typeof nuxtModule !== 'function' && error) {
-      logger.error(`Error while requiring module \`${nuxtModule}\`: ${error}`)
+      logger.error(`Error while importing module \`${nuxtModule}\`: ${error}`)
       throw error
     }
   }
diff --git a/packages/kit/src/template.ts b/packages/kit/src/template.ts
index da4a05349d..8820a73094 100644
--- a/packages/kit/src/template.ts
+++ b/packages/kit/src/template.ts
@@ -11,7 +11,6 @@ import { readPackageJSON } from 'pkg-types'
 import { tryResolveModule } from './internal/esm'
 import { getDirectory } from './module/install'
 import { tryUseNuxt, useNuxt } from './context'
-import { getNodeModulesPaths } from './internal/cjs'
 import { resolveNuxtModule } from './resolve'
 
 /**
@@ -266,7 +265,7 @@ export async function _generateTypes (nuxt: Nuxt) {
   await Promise.all([...nuxt.options.modules, ...nuxt.options._modules].map(async (id) => {
     if (typeof id !== 'string') { return }
 
-    const pkg = await readPackageJSON(id, { url: getNodeModulesPaths(nuxt.options.modulesDir) }).catch(() => null)
+    const pkg = await readPackageJSON(id, { url: nuxt.options.modulesDir }).catch(() => null)
     references.push(({ types: pkg?.name || id }))
   }))
 
diff --git a/packages/nuxt/index.d.ts b/packages/nuxt/index.d.ts
index 2256348248..db90cd08a0 100644
--- a/packages/nuxt/index.d.ts
+++ b/packages/nuxt/index.d.ts
@@ -2,8 +2,6 @@
 declare global {
   var __NUXT_VERSION__: string
   var __NUXT_ASYNC_CONTEXT__: boolean
-  var __NUXT_PREPATHS__: string[] | string | undefined
-  var __NUXT_PATHS__: string[] | string | undefined
 
   interface Navigator {
     connection?: {
diff --git a/packages/nuxt/src/core/nitro.ts b/packages/nuxt/src/core/nitro.ts
index ae0ff2b25b..c8ed9e5bbb 100644
--- a/packages/nuxt/src/core/nitro.ts
+++ b/packages/nuxt/src/core/nitro.ts
@@ -6,7 +6,7 @@ import { createRouter as createRadixRouter, exportMatcher, toRouteMatcher } from
 import { joinURL, withTrailingSlash } from 'ufo'
 import { build, copyPublicAssets, createDevServer, createNitro, prepare, prerender, writeTypes } from 'nitro'
 import type { Nitro, NitroConfig, NitroOptions } from 'nitro/types'
-import { findPath, logger, resolveAlias, resolveIgnorePatterns, resolveNuxtModule, resolvePath } from '@nuxt/kit'
+import { findPath, logger, resolveAlias, resolveIgnorePatterns, resolveNuxtModule } from '@nuxt/kit'
 import escapeRE from 'escape-string-regexp'
 import { defu } from 'defu'
 import { dynamicEventHandler } from 'h3'
@@ -408,7 +408,7 @@ export async function initNitro (nuxt: Nuxt & { _nitro?: Nitro }) {
   })
 
   const cacheDir = resolve(nuxt.options.buildDir, 'cache/nitro/prerender')
-  const cacheDriverPath = await resolvePath(join(distDir, 'core/runtime/nitro/cache-driver'))
+  const cacheDriverPath = join(distDir, 'core/runtime/nitro/cache-driver.js')
   await fsp.rm(cacheDir, { recursive: true, force: true }).catch(() => {})
   nitro.options._config.storage = defu(nitro.options._config.storage, {
     'internal:nuxt:prerender': {
diff --git a/packages/nuxt/src/core/runtime/nitro/cache-driver.ts b/packages/nuxt/src/core/runtime/nitro/cache-driver.js
similarity index 80%
rename from packages/nuxt/src/core/runtime/nitro/cache-driver.ts
rename to packages/nuxt/src/core/runtime/nitro/cache-driver.js
index 60587fa21f..59a19e3b07 100644
--- a/packages/nuxt/src/core/runtime/nitro/cache-driver.ts
+++ b/packages/nuxt/src/core/runtime/nitro/cache-driver.js
@@ -1,10 +1,18 @@
+// @ts-check
+
 import { defineDriver } from 'unstorage'
 import fsDriver from 'unstorage/drivers/fs-lite'
 import lruCache from 'unstorage/drivers/lru-cache'
 
-const normalizeFsKey = (item: string) => item.replaceAll(':', '_')
+/**
+ * @param {string} item
+ */
+const normalizeFsKey = item => item.replaceAll(':', '_')
 
-export default defineDriver((opts: { base: string }) => {
+/**
+ * @param {{ base: string }} opts
+ */
+export default defineDriver((opts) => {
   const fs = fsDriver({ base: opts.base })
   const lru = lruCache({ max: 1000 })
 
diff --git a/packages/vite/package.json b/packages/vite/package.json
index 406758cb7f..45484c8e0a 100644
--- a/packages/vite/package.json
+++ b/packages/vite/package.json
@@ -47,6 +47,7 @@
     "externality": "^1.0.2",
     "get-port-please": "^3.1.2",
     "h3": "npm:h3-nightly@2.0.0-1718872656.6765a6e",
+    "jiti": "^2.0.0-beta.3",
     "knitwork": "^1.1.0",
     "magic-string": "^0.30.10",
     "mlly": "^1.7.1",
diff --git a/packages/vite/src/css.ts b/packages/vite/src/css.ts
index 954d630a8c..6457c78e43 100644
--- a/packages/vite/src/css.ts
+++ b/packages/vite/src/css.ts
@@ -1,9 +1,7 @@
-import { fileURLToPath, pathToFileURL } from 'node:url'
-import { requireModule, tryResolveModule } from '@nuxt/kit'
 import type { Nuxt, NuxtOptions } from '@nuxt/schema'
 import type { InlineConfig as ViteConfig } from 'vite'
-import { interopDefault } from 'mlly'
 import type { Plugin } from 'postcss'
+import { createJiti } from 'jiti'
 
 function sortPlugins ({ plugins, order }: NuxtOptions['postcss']): string[] {
   const names = Object.keys(plugins)
@@ -18,27 +16,23 @@ export async function resolveCSSOptions (nuxt: Nuxt): Promise<ViteConfig['css']>
   }
 
   css.postcss.plugins = []
-
   const postcssOptions = nuxt.options.postcss
 
-  const cwd = fileURLToPath(new URL('.', import.meta.url))
+  const jiti = createJiti(nuxt.options.rootDir, {
+    interopDefault: true,
+    alias: nuxt.options.alias,
+  })
+
   for (const pluginName of sortPlugins(postcssOptions)) {
     const pluginOptions = postcssOptions.plugins[pluginName]
     if (!pluginOptions) { continue }
 
-    const path = await tryResolveModule(pluginName, nuxt.options.modulesDir)
-
-    let pluginFn: (opts: Record<string, any>) => Plugin
-    // TODO: use jiti v2
-    if (path) {
-      pluginFn = await import(pathToFileURL(path).href).then(interopDefault)
-    } else {
-      console.warn(`[nuxt] could not import postcss plugin \`${pluginName}\` with ESM. Please report this as a bug.`)
-      // fall back to cjs
-      pluginFn = requireModule(pluginName, { paths: [cwd] })
-    }
+    const path = jiti.esmResolve(pluginName)
+    const pluginFn = (await jiti.import(path)) as (opts: Record<string, any>) => Plugin
     if (typeof pluginFn === 'function') {
       css.postcss.plugins.push(pluginFn(pluginOptions))
+    } else {
+      console.warn(`[nuxt] could not import postcss plugin \`${pluginName}\`. Please report this as a bug.`)
     }
   }
 
diff --git a/packages/webpack/package.json b/packages/webpack/package.json
index 78b6a9c2bc..f5dc7c1a9e 100644
--- a/packages/webpack/package.json
+++ b/packages/webpack/package.json
@@ -40,6 +40,7 @@
     "globby": "^14.0.2",
     "h3": "npm:h3-nightly@2.0.0-1718872656.6765a6e",
     "hash-sum": "^2.0.0",
+    "jiti": "^2.0.0-beta.3",
     "knitwork": "^1.1.0",
     "lodash-es": "4.17.21",
     "magic-string": "^0.30.10",
diff --git a/packages/webpack/src/utils/postcss.ts b/packages/webpack/src/utils/postcss.ts
index 3bafd486a5..9a6a7bf463 100644
--- a/packages/webpack/src/utils/postcss.ts
+++ b/packages/webpack/src/utils/postcss.ts
@@ -1,9 +1,7 @@
-import { fileURLToPath, pathToFileURL } from 'node:url'
 import createResolver from 'postcss-import-resolver'
-import { interopDefault } from 'mlly'
-import { requireModule, tryResolveModule } from '@nuxt/kit'
 import type { Nuxt, NuxtOptions } from '@nuxt/schema'
 import { defu } from 'defu'
+import { createJiti } from 'jiti'
 import type { Plugin } from 'postcss'
 
 const isPureObject = (obj: unknown): obj is Object => obj !== null && !Array.isArray(obj) && typeof obj === 'object'
@@ -38,28 +36,25 @@ export async function getPostcssConfig (nuxt: Nuxt) {
     sourceMap: nuxt.options.webpack.cssSourceMap,
   })
 
+  const jiti = createJiti(nuxt.options.rootDir, {
+    interopDefault: true,
+    alias: nuxt.options.alias,
+  })
+
   // Keep the order of default plugins
   if (!Array.isArray(postcssOptions.plugins) && isPureObject(postcssOptions.plugins)) {
     // Map postcss plugins into instances on object mode once
-    const cwd = fileURLToPath(new URL('.', import.meta.url))
     const plugins: Plugin[] = []
     for (const pluginName of sortPlugins(postcssOptions)) {
       const pluginOptions = postcssOptions.plugins[pluginName]
       if (!pluginOptions) { continue }
 
-      const path = await tryResolveModule(pluginName, nuxt.options.modulesDir)
-
-      let pluginFn: (opts: Record<string, any>) => Plugin
-      // TODO: use jiti v2
-      if (path) {
-        pluginFn = await import(pathToFileURL(path).href).then(interopDefault)
-      } else {
-        console.warn(`[nuxt] could not import postcss plugin \`${pluginName}\` with ESM. Please report this as a bug.`)
-        // fall back to cjs
-        pluginFn = requireModule(pluginName, { paths: [cwd] })
-      }
+      const path = jiti.esmResolve(pluginName)
+      const pluginFn = (await jiti.import(path)) as (opts: Record<string, any>) => Plugin
       if (typeof pluginFn === 'function') {
         plugins.push(pluginFn(pluginOptions))
+      } else {
+        console.warn(`[nuxt] could not import postcss plugin \`${pluginName}\`. Please report this as a bug.`)
       }
     }
 
diff --git a/pnpm-lock.yaml b/pnpm-lock.yaml
index 114896b59f..1187adf65c 100644
--- a/pnpm-lock.yaml
+++ b/pnpm-lock.yaml
@@ -670,6 +670,9 @@ importers:
       h3:
         specifier: npm:h3-nightly@2.0.0-1718872656.6765a6e
         version: h3-nightly@2.0.0-1718872656.6765a6e
+      jiti:
+        specifier: 2.0.0-beta.3
+        version: 2.0.0-beta.3
       knitwork:
         specifier: ^1.1.0
         version: 1.1.0
@@ -791,6 +794,9 @@ importers:
       hash-sum:
         specifier: ^2.0.0
         version: 2.0.0
+      jiti:
+        specifier: 2.0.0-beta.3
+        version: 2.0.0-beta.3
       knitwork:
         specifier: ^1.1.0
         version: 1.1.0