I was using this repo to learn through doing how to use Three.js materials and importing GLTF files however I had become stuck in getting CRA to see the assets folder. I have now taked this code into a vanilla JS / Vite set up which solved the folder issue I was facing and allowed me to finish the piece of learning I was trying to achieve.
If you would like to view this repo is it s called Three-in-Vanilla-Vite