feat(#18): import de extratos OFX e CSV — parser, dedup, preview e confirmação

Parser OFX tolerante ao formato SGML de bancos brasileiros (sem closing tags, BOM,
timezone suffix). Parser CSV com separador de campo/decimal configurável. Dedup por
FITID (OFX) ou date+amount+desc normalizado. Fluxo: POST /preview → revisão na UI
→ POST /confirm salva e loga. Migration 002 adiciona external_id com unique index.

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/cmd/server/main.go

@@ -52,6 +52,10 @@ func main() {
 	categorySvc := service.NewCategoryService(categoryRepo)
 	categoryHandler := handler.NewCategoryHandler(categorySvc)
 
+	transactionRepo := repository.NewTransactionRepository(pool)
+	importSvc := service.NewImportService(transactionRepo)
+	importHandler := handler.NewImportHandler(importSvc)
+
 	r.Get("/health", handler.Health)
 
 	r.Route("/api", func(r chi.Router) {
@@ -59,6 +63,9 @@ func main() {
 		r.Post("/categories", categoryHandler.Create)
 		r.Put("/categories/{id}", categoryHandler.Update)
 		r.Delete("/categories/{id}", categoryHandler.Delete)
+
+		r.Post("/imports/preview", importHandler.Preview)
+		r.Post("/imports/confirm", importHandler.Confirm)
 	})
 
 	// Serve Vue SPA — non-API routes fall through to index.html