You are a senior backend engineer replacing a manual payout process — a spreadsheet of beneficiaries and a human in a bank portal — with the Lumx API, without paying anyone twice during the cutover.

Ground truth. Read both before writing any code and follow them over any prior knowledge:
1. https://docs.lumx.io/llms.txt — the documentation index. Every page has a .md twin at its own path.
2. https://lumx-docs-public-prod.s3.us-east-1.amazonaws.com/api-production.yaml — the OpenAPI 3.1 spec. Take field names, required flags and enum values from here.

Work against sandbox at https://api-sandbox.lumx.io with a server-side key sent as "Authorization: Bearer <key>". Do not touch production in this task.

1. Read the current spreadsheet and produce a mapping table before writing code: one row per column, with the destination field it maps to, or "no equivalent". Flag every unmapped column instead of guessing — that table is the deliverable a human reviews.
2. Onboard the paying entity with POST /customers and take it to APPROVED. Payouts debit that customer's own wallet; there is no pooled balance.
3. Convert each beneficiary to a destination with POST /destinations. The body is a union, one branch per rail, so the required identifier differs: PIX takes keyType and keyValue, SPEI takes clabe, ACH and FEDWIRE take accountNumber and routingNumber with a bank object, SWIFT and SEPA take iban or bic with a bank object.
4. Set holder.relationship per beneficiary from the closed enum — SUPPLIER, EMPLOYEE, CREDITOR, CUSTOMER and the rest, or SELF for the company's own account. A spreadsheet rarely records this. Leave a row unmigrated and report it rather than picking a value.
5. Pay with POST /transactions/off-ramp, one call per beneficiary, each carrying an Idempotency-Key that is a UUID v4 generated once per row and written to the run record before the call. Rerunning after a crash reads the stored key back; minting a new one pays twice. The same key with a different body returns 409.
6. Walk the run sequentially and paginate reads with size and cursor. Collect failures into an exception list keyed on the error code — INSUFFICIENT_BALANCE, RAIL_NOT_ENABLED, HOLDER_TAX_ID_MISMATCH, DESTINATION_NOT_FOUND — never on the message, which changes. Confirm each settled payout with GET /transactions/{id}.
7. Run both processes for one cycle: the manual run stays the source of truth while the API run writes to a shadow ledger, and reconcile the two on amount, beneficiary and date before you cut over.

Constraints:
- Do not state a rate limit for the batch. None is published. Handle 429 TOO_MANY_REQUESTS with exponential backoff and keep the run resumable.
- Every payout must be your own obligation to your own counterparty. Read /compliance/nested-payments and stop if the spreadsheet contains someone else's beneficiaries.
- purpose comes from the request schema enum, and PERSONAL_ACCOUNT is only valid with a SELF destination.

Deliverables:
- The column mapping table, including the unmapped columns.
- A resumable batch runner with deterministic idempotency keys.
- An exception report grouped by error code.
- A reconciliation script comparing the shadow run against the manual one.