This is a Gulp "pipe" that wraps the content of text files into CommonJS modules exporting that content as a string.

gulp_textfile_wrapper.js

var gulp    = require('gulp');
var gutil   = require('gulp-util');
var through = require('through2');

/* Wrap the content of text files into CommonJS modules exporting that content as JS strings.
 */
function textFileToCommonJS(filename, options) {
  
  var lines = [];
  
  var stream = through.obj( 
    // This is the "write" method
    function(file, enc, callback) {
      //console.log('file:', file);
      console.assert(file.isBuffer());
      var code = 'module.exports = "' + 
        file.contents.toString().split(/\r\n|\n\r|\n|\r/).map( function(line) { 
          return line.replace(/\\/g, '\\\\').replace(/"/, '\\"');
        }).join('\\n"\n + "') + '";\n';
      // We create a new output file for each input file
      var out_file = new gutil.File({
        base: file.base, 
        cwd: file.cwd, 
        path: file.path + '.js',
        contents: new Buffer(code)
      });
      this.push(out_file);
      callback();
    }, 
    // This is the "end" method
    function(callback) {
      //console.log('end');
      callback();
    });
  
  stream.options = options || {}; // future extension
  
  return stream;
}