Quick Answer: The best way to implement code splitting in Next.js for large enterprise websites is to combine route-based splitting with component-level dynamic imports so users only receive the JavaScript required for the current page and interaction path. In practice, that means using Next.js App Router or Pages Router defaults for page-level segmentation, then adding `next/dynamic` for heavy modules such as charts, editors, maps, and third-party widgets, while validating the impact with bundle analysis and Core Web Vitals.
For enterprise-scale Next.js applications, code splitting should be treated as a performance architecture decision, not a one-off optimization. The most effective pattern is to let Next.js split by route automatically, then selectively defer non-critical components with dynamic imports, preferably with server-side rendering disabled only when the module is truly client-only. This keeps the initial payload lean, reduces hydration cost, and improves LCP and INP on content-heavy websites with complex UI surfaces. To make the strategy reliable at scale, teams should continuously inspect bundle composition, eliminate shared dependency bloat, and enforce performance budgets so large features do not silently degrade runtime efficiency.