Reproduction steps:
1. Create a new "3D Sample Scene (URP)" project
2. Select the "Directional Light" GameObject in the Hierarchy window
3. Attach any Cookie to the Light Component in the Inspector window
4. Switch Platform and then Build And Run the project using WebGL (File > Build Settings > WebGL)
5. Observe the WebGL Player behavior
Expected result: Player should run as normal
Actual result: Player crashes
Reproducible with: 2021.3.4f1, 2022.1.4f1, 2022.2.0a16
Could not test with: 2019.4.39f1, 2020.3.35f1 (Cookie property on the Light Component is not present)
Reproducible on: Windows 10 (21H2)
Not reproducible on: MacOS 12.4
Note: after a lot of testing I found that this issue is sometimes not reproducible