Actually, you do not need an [NSItemProvider] to process a drag and drop with multiple items in SwiftUI.  Since you must keep track of the multiple selected Items in your own selection manager anyway, use that selection when generating a custom dragging preview and when processing the drop.
Replace the ContentView of a new MacOS App project with all of the code below. This is a complete working sample of how to drag and drop multiple items using SwiftUI.
To use it, you must select one or more items in order to initiate a drag and then it/they may be dragged onto any other unselected item. The results of what would happen during the drop operation is printed on the console.
I threw this together fairly quickly, so there may be some inefficiencies in my sample, but it does seem to work well.
import SwiftUI
import Combine
struct ContentView: View {
    
    private let items = ["Item 0", "Item 1", "Item 2", "Item 3", "Item 4", "Item 5", "Item 6", "Item 7"]
    
    @StateObject var selection = StringSelectionManager()
    @State private var refreshID = UUID()
    @State private var dropTargetIndex: Int? = nil
    
    var body: some View {
        VStack(alignment: .leading) {
            ForEach(0 ..< items.count, id: \.self) { index in
                HStack {
                    Image(systemName: "folder")
                    Text(items[index])
                }
                .opacity((dropTargetIndex != nil) && (dropTargetIndex == index) ? 0.5 : 1.0)
                // This id must change whenever the selection changes, otherwise SwiftUI will use a cached preview
                .id(refreshID)
                .onDrag { itemProvider(index: index) } preview: {
                    DraggingPreview(selection: selection)
                }
                .onDrop(of: [.text], delegate: MyDropDelegate(items: items,
                                                              selection: selection,
                                                              dropTargetIndex: $dropTargetIndex,
                                                              index: index) )
                .padding(2)
                .onTapGesture { selection.toggle(items[index]) }
                .background(selection.isSelected(items[index]) ?
                            Color(NSColor.selectedContentBackgroundColor) : Color(NSColor.windowBackgroundColor))
                .cornerRadius(5.0)
            }
        }
        .onReceive(selection.objectWillChange, perform: { refreshID = UUID() } )
        .frame(width: 300, height: 300)
    }
    
    private func itemProvider(index: Int) -> NSItemProvider {
        // Only allow Items that are part of a selection to be dragged
        if selection.isSelected(items[index]) {
            return NSItemProvider(object: items[index] as NSString)
        } else {
            return NSItemProvider()
        }
    }
    
}
struct DraggingPreview: View {
    
    var selection: StringSelectionManager
    
    var body: some View {
        VStack(alignment: .leading, spacing: 1.0) {
            ForEach(selection.items, id: \.self) { item in
                HStack {
                    Image(systemName: "folder")
                    Text(item)
                        .padding(2.0)
                        .background(Color(NSColor.selectedContentBackgroundColor))
                        .cornerRadius(5.0)
                    Spacer()
                }
            }
        }
        .frame(width: 300, height: 300)
    }
    
}
struct MyDropDelegate: DropDelegate {
    
    var items: [String]
    var selection: StringSelectionManager
    @Binding var dropTargetIndex: Int?
    var index: Int
    
    func dropEntered(info: DropInfo) {
        dropTargetIndex = index
    }
    
    func dropExited(info: DropInfo) {
        dropTargetIndex = nil
    }
    
    func validateDrop(info: DropInfo) -> Bool {
        // Only allow non-selected Items to be drop targets
        if !selection.isSelected(items[index]) {
            return info.hasItemsConforming(to: [.text])
        } else {
            return false
        }
    }
    
    func dropUpdated(info: DropInfo) -> DropProposal? {
        // Sets the proper DropOperation
        if !selection.isSelected(items[index]) {
            let dragOperation = NSEvent.modifierFlags.contains(NSEvent.ModifierFlags.option) ? DropOperation.copy : DropOperation.move
            return DropProposal(operation: dragOperation)
        } else {
            return DropProposal(operation: .forbidden)
        }
    }
    
    func performDrop(info: DropInfo) -> Bool {
        // Only allows non-selected Items to be drop targets & gets the "operation"
        let dropProposal = dropUpdated(info: info)
        if dropProposal?.operation != .forbidden {
            let dropOperation = dropProposal!.operation == .move ? "Move" : "Copy"
            
            if selection.selection.count > 1 {
                for item in selection.selection {
                    print("\(dropOperation): \(item) Onto: \(items[index])")
                }
            } else {
                // https://stackoverflow.com/a/69325742/899918
                if let item = info.itemProviders(for: ["public.utf8-plain-text"]).first {
                    item.loadItem(forTypeIdentifier: "public.utf8-plain-text", options: nil) { (data, error) in
                        if let data = data as? Data {
                            let item = NSString(data: data, encoding: 4)
                            print("\(dropOperation): \(item ?? "") Onto: \(items[index])")
                        }
                    }
                }
                return true
            }
        }
        return false
    }
    
}
class StringSelectionManager: ObservableObject {
    
    @Published var selection: Set<String> = Set<String>()
    
    let objectWillChange = PassthroughSubject<Void, Never>()
    // Helper for ForEach
    var items: [String] {
        return Array(selection)
    }
    
    func isSelected(_ value: String) -> Bool {
        return selection.contains(value)
    }
    
    func toggle(_ value: String) {
        if isSelected(value) {
            deselect(value)
        } else {
            select(value)
        }
    }
    
    func select(_ value: String?) {
        if let value = value {
            objectWillChange.send()
            selection.insert(value)
        }
    }
    
    func deselect(_ value: String) {
        objectWillChange.send()
        selection.remove(value)
    }
    
}