```ts
/**
 * The KEY=VALUE pairs of a config file.
 */
export function parseConfig(text: string): Record<string, string> {
  const config: Record<string, string> = {};
  for (const line of text.split("\n")) {
    if (line.trim() === "" || line.startsWith("#")) continue;
    const parts = line.split("=", 2);
    if (parts.length !== 2) throw new Error(`Invalid line: ${line}`);
    const key = parts[0].trim();
    if (key === "") throw new Error(`Empty key in line: ${line}`);
    config[key] = parts[1].trim();
  }
  return config;
}
```