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The process for setting up JavaScript imports in Nextjs is as follows:

1. Identify the module you need to import and install it using npm or yarn.

2. Create a new JavaScript file in your project directory to house your code.

3. Import the necessary module into your file using ES6 import statements, such as import React from 'react'.

4. Now that you've imported the module, you can use it in your code.

5. To use your file in other areas of your project, you can export its contents using an export statement at the end of the file, such as export default MyComponent.

6. Import your file into other areas of your project using an import statement, such as import MyComponent from '../path/to/MyComponent'.

Note: Nextjs has built-in support for importing CSS and Sass files, as well as some other file types. You can import these files directly into your JavaScript components, and they will be processed and loaded automatically by Nextjs.