I found two three possible working scenarios:

1. Use TSdx, the Zero-config CLI for TypeScript package development. https://tsdx.io/
2. Use lodash-es instead (but note that chains are not working in lodash-es!). Explanation below. This however still gives Jest errors when this library is imported in another library, and tested there.
3. Use vitest instead. Vitest is largely compatible with the Jest api. After installing Vitest, everything simply worked, without any configuration. The only thing to do is to add import { assert, expect, test } from 'vitest' to your tests. If you have just started, and only have simple tests, they simply worked without any changes (YMMV). In addition, both lodash and lodash-es worked fine.

A better answer would include a scenario that uses "plain" lodash, or explains why lodash-es is actually a good thing. From what I'm reading in various posts is that lodash-es has several drawbacks (results in a larger bundle size, chains don't work).

Here is a working setup with (I think) sensible defaults. This library is for internal use, and I run Node 18, so I use a high target version here.

package.json

{
  "name": "@vexna/util",
  "version": "1.0.0",
  "description": "Generic utilities, uses lodash",
  "private": true,
  "type": "module",
  "main": "dist/index.js",
  "types": "dist/index.d.ts",
  "sideEffects": false,
  "scripts": {
    "build": "rimraf dist && tsc && rollup -c rollup.config.js",
    "test": "node test/spec",
    "pretest": "npm run build"
  },
  "keywords": [],
  "author": "",
  "license": "ISC",
  "devDependencies": {
    "@rollup/plugin-typescript": "^11.0.0",
    "@types/lodash-es": "^4.17.6",
    "lodash-es": "^4.17.21",
    "rimraf": "^4.1.2",
    "rollup": "^3.12.1",
    "typescript": "^4.9.5"
  },
  "files": [
    "dist"
  ],
  "peerDependencies": {
    "lodash": "^4.17.21"
  }
}

tsconfig.ts

{
    "compilerOptions": {
      "module": "es2022",
      "moduleResolution": "node",
      "outDir": "dist",
      "declaration": true,
      "sourceMap": true,
      "esModuleInterop": true,
      "allowSyntheticDefaultImports": true,
      "forceConsistentCasingInFileNames": true,
      "lib": ["es2022", "DOM", "DOM.Iterable"],
      "target": "es2022",
      "skipLibCheck": true,
      "strict": true,
      "exactOptionalPropertyTypes": true,
      "noImplicitAny": true,
      "noImplicitThis": true,
      "checkJs": true
    },
    "include": ["./src/**/*.ts"]
}

rollup.config.js

import typescript from '@rollup/plugin-typescript'
const input = ["src/index.ts"]

export default [
    {
        input,
        plugins: [
            typescript()],
        output: [
            {
                dir: "dist",
                sourcemap: true,
            }
        ],
        external: ['lodash-es'],
    }
]

The output has lodash entirely externalized, so very small bundle! As a precaution, I added "lodash": "^4.17.21" to the "peerDependencies". This is a little odd cause it's a mismatch with devDependencies (which uses the -es), but this seems fine. YMMV.

In the library code, you can import the lodash functions like so:

import { now, random, padStart } from "lodash-es"

A project that consumes this library must have lodash, and can import like so:

import { createUid } from '@vexna/util'

I upgraded to typescript 5.1.6 and the issue went away, so it may have been a typescript bug.

You can load types from here:

npm install --save-dev @types/lodash-es

And use it like:

import { camelCase } from "lodash-es"