karma.conf.js

// require our new directive
var resolveSprockets = require(__dirname + '/resolve-sprockets.js');

// set files to the array that we got back
var files = resolveSprockets('spec.js.coffee');

// Here goes the rest as usual

resolve-sprockets.js

var fs = require('fs');
var SprocketsChain = require("sprockets-chain");


module.exports = function(filename) {
  var sc = new SprocketsChain();

  fs.readFile(filename, function(err, buffer) {
    var lines = buffer.toString().split('\n');
    lines.forEach(function(line) {
      // Remove the first part of the comment so we only have the statement
      // Todo: Make compatible with other comments
      line = line.replace(/^#=/, '').replace(/^\/\//, '').trim();
      sc.appendPath(line);
    });
    callback(err, sc.depChain(filename));
  });
};

spec.js.coffee

#= require ./before_src/sinon-1.4.2
#= require application
#= require backbone_base
#= require buckets_dashboard
#= require racking
#= require service_order
#= require dashboard
#= require matters
#= require_tree ./