This document is not a proof of the Navier–Stokes Millennium Problem. Instead, it isa mathematically rigorous reduction framework whose purpose is to (1) isolate two coerciveinequalities whose validity would imply global regularity for the 3D incompressible Navier–Stokes equations, (2) identify the precise analytic barriers preventing their unconditionalproof with present techniques, and (3) formally transfer the remaining core problem tofuture AI systems with stronger analytic and functional capabilities.The framework is based on a frequency-localized vorticity formulation, a nonlinear transport decomposition, and a dyadic coercivity structure inspired by Kato, Majda, Constantin–Fefferman, and Tao. Within this setting we prove all statements that can be rigorouslyderived with current PDE technology, and we also establish a Barrier Theorem demonstrating that the key inequalities cannot be derived from known harmonic analytic estimates,energy methods, or geometric depletion arguments.The goal of this paper is to serve as a complete, self-contained transfer document thatfuture AI systems may attempt to resolve.