Microsoft Windows NT 10.0.26100.0 x64

// ModuleA.cjs
const os = require('node:os');

module.exports = {
	hello() {
		console.log('Hello Folks from', os.platform());
	}
};

// ModuleB.cjs
const ModuleA = require('./ModuleA.cjs');

module.exports = {
	hello() {
		ModuleA.hello();
	}
};

// ModuleC.mjs
import { createRequire } from 'node:module';
const require = createRequire(import.meta.url);
const ModuleB = require('./ModuleB.cjs');

export default {
	hello() {
		ModuleB.hello();
	}
};

// index.mjs
import module from 'node:module';
import { pathToFileURL } from 'node:url';

const basePath = pathToFileURL(process.cwd()).toString();

module.registerHooks({
	resolve(specifier, context, nextResolve) {
		console.log(
			'context.conditions is',
			Object.prototype.toString.call(context.conditions),
			'-',
			context.parentURL.replace(basePath, '.'),
			context.conditions?.has?.('require') && 'required'
			|| context.conditions?.includes?.('import') && 'imported',
			specifier,
		);

		return nextResolve(specifier, context);
	},
});

const { default: ModuleC } = await import('./ModuleC.mjs');
ModuleC.hello();

context.conditions is [object Array] - ./index.mjs imported ./ModuleC.mjs
context.conditions is [object Array] - ./ModuleC.mjs imported node:module
context.conditions is [object Set] - ./ModuleC.mjs required ./ModuleB.cjs
context.conditions is [object Set] - ./ModuleB.cjs required ./ModuleA.cjs
context.conditions is [object Set] - ./ModuleA.cjs required node:os
Hello Folks from win32