It is well known that the continuity condition for current density necessitates that at a steady state:
$$\frac{\rho}{\epsilon_0}=-\frac{E\cdot \nabla \sigma}{\sigma}$$
Where $\sigma$ is the specific conductivity, $\rho$ is the charge density, $E$ is the electric field vector and $\epsilon_0$ is the permittivity of free space.
Due to the continuity condition being:
$$\nabla\cdot J=\nabla\cdot(\sigma E)=\sigma(\nabla\cdot E) + \nabla\sigma\cdot E = \sigma\cdot\frac{\rho}{\epsilon_0}+\nabla\sigma\cdot E=0$$
This condition suggests that on the interface between two resistors connected in series there is an accumulation of charge. This is also addressed and explained in this question.
All of this makes perfect sense, but raises the question: does this not imply a certain capacitance inherent to the connection of two resistors in series?
Usually when considering a problem of resistors in series one would simply write $R_{tot}=R_1+R_2$, treat the two as a single resistor and be done with it, seemingly ignoring the capacitance of the interface when (perhaps) solving the circuit's RCL differential equation.
Is my thought process completely off or does this capacitance exist and usually assumed negligible? If so, are there important cases where this effect cannot be neglected?