diff --git a/packages/angular_devkit/build_angular/src/builders/browser-esbuild/index.ts b/packages/angular_devkit/build_angular/src/builders/browser-esbuild/index.ts
index a5798732994d..c928e7465638 100644
--- a/packages/angular_devkit/build_angular/src/builders/browser-esbuild/index.ts
+++ b/packages/angular_devkit/build_angular/src/builders/browser-esbuild/index.ts
@@ -313,6 +313,7 @@ function createCodeBundleOptions(
   const {
     workspaceRoot,
     entryPoints,
+    polyfills,
     optimizationOptions,
     sourcemapOptions,
     tsconfig,
@@ -327,7 +328,7 @@ function createCodeBundleOptions(
     tailwindConfiguration,
   } = options;
 
-  return {
+  const buildOptions: BuildOptions = {
     absWorkingDir: workspaceRoot,
     bundle: true,
     format: 'esm',
@@ -391,6 +392,39 @@ function createCodeBundleOptions(
       'ngJitMode': jit ? 'true' : 'false',
     },
   };
+
+  if (polyfills?.length) {
+    const namespace = 'angular:polyfills';
+    buildOptions.entryPoints = {
+      ...buildOptions.entryPoints,
+      ['polyfills']: namespace,
+    };
+
+    buildOptions.plugins?.unshift({
+      name: 'angular-polyfills',
+      setup(build) {
+        build.onResolve({ filter: /^angular:polyfills$/ }, (args) => {
+          if (args.kind !== 'entry-point') {
+            return null;
+          }
+
+          return {
+            path: 'entry',
+            namespace,
+          };
+        });
+        build.onLoad({ filter: /./, namespace }, () => {
+          return {
+            contents: polyfills.map((file) => `import '${file.replace(/\\/g, '/')}';`).join('\n'),
+            loader: 'js',
+            resolveDir: workspaceRoot,
+          };
+        });
+      },
+    });
+  }
+
+  return buildOptions;
 }
 
 /**
diff --git a/packages/angular_devkit/build_angular/src/builders/browser-esbuild/options.ts b/packages/angular_devkit/build_angular/src/builders/browser-esbuild/options.ts
index aaff12a759bf..b592017ab01c 100644
--- a/packages/angular_devkit/build_angular/src/builders/browser-esbuild/options.ts
+++ b/packages/angular_devkit/build_angular/src/builders/browser-esbuild/options.ts
@@ -12,7 +12,6 @@ import { createRequire } from 'node:module';
 import path from 'node:path';
 import { normalizeAssetPatterns, normalizeOptimization, normalizeSourceMaps } from '../../utils';
 import { normalizeCacheOptions } from '../../utils/normalize-cache';
-import { normalizePolyfills } from '../../utils/normalize-polyfills';
 import { generateEntryPoints } from '../../utils/package-chunk-sort';
 import { getIndexInputFile, getIndexOutputFile } from '../../utils/webpack-browser-config';
 import { normalizeGlobalStyles } from '../../webpack/utils/helpers';
@@ -46,19 +45,6 @@ export async function normalizeOptions(
   const cacheOptions = normalizeCacheOptions(projectMetadata, workspaceRoot);
 
   const mainEntryPoint = path.join(workspaceRoot, options.main);
-
-  // Currently esbuild do not support multiple files per entry-point
-  const [polyfillsEntryPoint, ...remainingPolyfills] = normalizePolyfills(
-    options.polyfills,
-    workspaceRoot,
-  );
-
-  if (remainingPolyfills.length) {
-    context.logger.warn(
-      `The 'polyfills' option currently does not support multiple entries by this experimental builder. The first entry will be used.`,
-    );
-  }
-
   const tsconfig = path.join(workspaceRoot, options.tsConfig);
   const outputPath = path.join(workspaceRoot, options.outputPath);
   const optimizationOptions = normalizeOptimization(options.optimization);
@@ -133,9 +119,6 @@ export async function normalizeOptions(
   const entryPoints: Record<string, string> = {
     main: mainEntryPoint,
   };
-  if (polyfillsEntryPoint) {
-    entryPoints['polyfills'] = polyfillsEntryPoint;
-  }
 
   let indexHtmlOptions;
   if (options.index) {
@@ -162,6 +145,7 @@ export async function normalizeOptions(
     extractLicenses,
     inlineStyleLanguage = 'css',
     poll,
+    polyfills,
     preserveSymlinks,
     statsJson,
     stylePreprocessorOptions,
@@ -182,6 +166,7 @@ export async function normalizeOptions(
     inlineStyleLanguage,
     jit: !aot,
     stats: !!statsJson,
+    polyfills: polyfills === undefined || Array.isArray(polyfills) ? polyfills : [polyfills],
     poll,
     // If not explicitly set, default to the Node.js process argument
     preserveSymlinks: preserveSymlinks ?? process.execArgv.includes('--preserve-symlinks'),
diff --git a/packages/angular_devkit/build_angular/src/builders/browser-esbuild/tests/options/polyfills_spec.ts b/packages/angular_devkit/build_angular/src/builders/browser-esbuild/tests/options/polyfills_spec.ts
new file mode 100644
index 000000000000..27adcf879636
--- /dev/null
+++ b/packages/angular_devkit/build_angular/src/builders/browser-esbuild/tests/options/polyfills_spec.ts
@@ -0,0 +1,69 @@
+/**
+ * @license
+ * Copyright Google LLC All Rights Reserved.
+ *
+ * Use of this source code is governed by an MIT-style license that can be
+ * found in the LICENSE file at https://angular.io/license
+ */
+
+import { buildEsbuildBrowser } from '../../index';
+import { BASE_OPTIONS, BROWSER_BUILDER_INFO, describeBuilder } from '../setup';
+
+describeBuilder(buildEsbuildBrowser, BROWSER_BUILDER_INFO, (harness) => {
+  describe('Option: "polyfills"', () => {
+    it('uses a provided TypeScript file', async () => {
+      harness.useTarget('build', {
+        ...BASE_OPTIONS,
+        polyfills: 'src/polyfills.ts',
+      });
+
+      const { result } = await harness.executeOnce();
+
+      expect(result?.success).toBe(true);
+
+      harness.expectFile('dist/polyfills.js').toExist();
+    });
+
+    it('uses a provided JavaScript file', async () => {
+      await harness.writeFile('src/polyfills.js', `console.log('main');`);
+
+      harness.useTarget('build', {
+        ...BASE_OPTIONS,
+        polyfills: 'src/polyfills.js',
+      });
+
+      const { result } = await harness.executeOnce();
+
+      expect(result?.success).toBe(true);
+
+      harness.expectFile('dist/polyfills.js').content.toContain(`console.log("main")`);
+    });
+
+    it('fails and shows an error when file does not exist', async () => {
+      harness.useTarget('build', {
+        ...BASE_OPTIONS,
+        polyfills: 'src/missing.ts',
+      });
+
+      const { result, logs } = await harness.executeOnce({ outputLogsOnFailure: false });
+
+      expect(result?.success).toBe(false);
+      expect(logs).toContain(
+        jasmine.objectContaining({ message: jasmine.stringMatching('Could not resolve') }),
+      );
+
+      harness.expectFile('dist/polyfills.js').toNotExist();
+    });
+
+    it('resolves module specifiers in array', async () => {
+      harness.useTarget('build', {
+        ...BASE_OPTIONS,
+        polyfills: ['zone.js', 'zone.js/testing'],
+      });
+
+      const { result } = await harness.executeOnce();
+      expect(result?.success).toBeTrue();
+      harness.expectFile('dist/polyfills.js').toExist();
+    });
+  });
+});