https://docs.github.com/en/actions/creating-actions/creating-a-javascript-action#commit-tag-and-push-your-action-to-github

Using a tool called @vercel/ncc to compile your code and modules into one file used for distribution.
1. Install vercel/ncc by running this command in your terminal. npm i -g @vercel/ncc
2. Compile your index.js file. ncc build index.js --license licenses.txt
You'll see a new dist/index.js file with your code and the compiled modules. You will also see an accompanying dist/licenses.txt file containing all the licenses of the node_modules you are using.
Change the main keyword in your action.yml file to use the new dist/index.js file. main: 'dist/index.js'
3. If you already checked in your node_modules directory, remove it. rm -rf node_modules/*
4. From your terminal, commit the updates to your action.yml, dist/index.js, and node_modules files.