How should I configure `include_files` to make it work?

I use Nuxt SSR for building, and configured netlify.toml with:

[functions]
  included_files = ["data/**"]

The data folder is located at the root path of my project. Then I use path.resolve("./data/...") as url to read the file and it reports:

ENOENT: no such file or directory, open '/var/task/data/...'

My site is bikari.netlify.app.

The config looks correct and the folder is included in your function bundle.