To replicate the issue you can use this example and run in the dev environment.
https://github.com/vercel/next.js/tree/canary/examples/with-tailwindcss
The above example have also very high memory usage in dev environment which is not so common for next js applications.
I have tried the combination of different versions of tailwindcss and Next.js but the issue persists. PS: I am using Ubuntu 20.04 (If this would help in any way).