```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 index = line.indexOf("=");
    if (index === -1) {
      throw new Error(`No '=' found in line: ${line}`);
    }
    const key = line.slice(0, index).trim();
    const value = line.slice(index + 1).trim();
    if (key === "") {
      throw new Error(`Empty key found in line: ${line}`);
    }
    config[key] = value;
  }
  return config;
}
```