Here's an example of a typical project structure for me:
components/a.js
components/common/b.js
tests/unit/components/a.test.js
tests/unit/components/common/b.test.js
Notice that inside the /unit folder, I mimic the structure of the project.
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after/ftplugin/javascript.vimwith custom:balt ...command and then jump with<C-^>as usual.