feat: importação de extratos OFX/XLS com memória de categorias

Adiciona fluxo completo de importação de extratos bancários:
- Upload e parsing de arquivos OFX e XLS/XLSX
- Tela de revisão com virtualização (@tanstack/react-virtual)
- Detecção automática de categoria por histórico de uso
- Deduplicação por FITID (OFX) e importBatchId
- Tabela `import_category_mappings` para persistir mapeamentos
- Botão de acesso ao fluxo na tabela de transações

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/features/transactions/components/import/import-steps.tsx

@@ -0,0 +1,70 @@
+import { RiCheckLine } from "@remixicon/react";
+import { cn } from "@/shared/utils/ui";
+
+type Step = "upload" | "review" | "done";
+
+const STEPS: { key: Step; label: string }[] = [
+	{ key: "upload", label: "Upload" },
+	{ key: "review", label: "Revisar" },
+	{ key: "done", label: "Concluído" },
+];
+
+const STEP_ORDER: Step[] = ["upload", "review", "done"];
+
+interface ImportStepsProps {
+	current: Step;
+}
+
+export function ImportSteps({ current }: ImportStepsProps) {
+	const currentIndex = STEP_ORDER.indexOf(current);
+
+	return (
+		<div className="flex items-center gap-0">
+			{STEPS.map((step, index) => {
+				const stepIndex = STEP_ORDER.indexOf(step.key);
+				const isCompleted = stepIndex < currentIndex;
+				const isActive = stepIndex === currentIndex;
+
+				return (
+					<div key={step.key} className="flex items-center">
+						<div className="flex items-center gap-2">
+							<div
+								className={cn(
+									"flex size-6 items-center justify-center rounded-full border text-xs font-medium transition-colors",
+									isCompleted &&
+										"border-primary bg-primary text-primary-foreground",
+									isActive && "border-primary text-primary",
+									!isCompleted && !isActive && "border-muted-foreground/30 text-muted-foreground",
+								)}
+							>
+								{isCompleted ? (
+									<RiCheckLine className="size-3.5" />
+								) : (
+									<span>{index + 1}</span>
+								)}
+							</div>
+							<span
+								className={cn(
+									"text-sm",
+									isActive && "font-medium text-foreground",
+									!isActive && "text-muted-foreground",
+								)}
+							>
+								{step.label}
+							</span>
+						</div>
+
+						{index < STEPS.length - 1 && (
+							<div
+								className={cn(
+									"mx-3 h-px w-10 transition-colors",
+									stepIndex < currentIndex ? "bg-primary" : "bg-border",
+								)}
+							/>
+						)}
+					</div>
+				);
+			})}
+		</div>
+	);
+}