diff --git a/packages/nuxt/src/core/nitro.ts b/packages/nuxt/src/core/nitro.ts
index 543cb898ed..dcb308de34 100644
--- a/packages/nuxt/src/core/nitro.ts
+++ b/packages/nuxt/src/core/nitro.ts
@@ -16,6 +16,18 @@ import { ImportProtectionPlugin } from './plugins/import-protection'
 export async function initNitro (nuxt: Nuxt & { _nitro?: Nitro }) {
   // Resolve config
   const _nitroConfig = ((nuxt.options as any).nitro || {}) as NitroConfig
+
+  const excludePaths = nuxt.options._layers
+    .flatMap(l => [
+      l.cwd.match(/(?<=\/)node_modules\/(.+)$/)?.[1],
+      l.cwd.match(/\.pnpm\/.+\/node_modules\/(.+)$/)?.[1]
+    ])
+    .filter((dir): dir is string => Boolean(dir))
+    .map(dir => escapeRE(dir))
+  const excludePattern = excludePaths.length
+    ? [new RegExp(`node_modules\\/(?!${excludePaths.join('|')})`)]
+    : [/node_modules/]
+
   const nitroConfig: NitroConfig = defu(_nitroConfig, <NitroConfig>{
     debug: nuxt.options.debug,
     rootDir: nuxt.options.rootDir,
@@ -35,14 +47,11 @@ export async function initNitro (nuxt: Nuxt & { _nitro?: Nitro }) {
           name: 'publicAssetsURL',
           from: resolve(distDir, 'core/runtime/nitro/paths')
         }
-      ]
+      ],
+      exclude: [...excludePattern, /[\\/]\.git[\\/]/]
     },
     esbuild: {
-      options: {
-        exclude: [
-          new RegExp(`node_modules\\/(?!${nuxt.options._layers.map(l => l.cwd.match(/(?<=\/)node_modules\/(.+)$/)?.[1]).filter(Boolean).map(dir => escapeRE(dir!)).join('|')})`)
-        ]
-      }
+      options: { exclude: excludePattern }
     },
     analyze: nuxt.options.build.analyze && {
       template: 'treemap',