diff --git a/gitnexus/src/core/ingestion/cfg/cfg-builder.ts b/gitnexus/src/core/ingestion/cfg/cfg-builder.ts
new file mode 100644
index 000000000..adf6b924f
--- /dev/null
+++ b/gitnexus/src/core/ingestion/cfg/cfg-builder.ts
@@ -0,0 +1,114 @@
+/**
+ * CfgBuilder (issue #2081, M1) — the language-agnostic accumulator.
+ *
+ * A per-language `CfgVisitor` drives this: it creates blocks as it walks
+ * statements, wires edges (including back-edges and break/continue/return/throw
+ * targets resolved via {@link ControlFlowContext}), and calls {@link finish} to
+ * produce the serializable {@link FunctionCfg}. The builder owns the synthetic
+ * ENTRY (index 0) and EXIT blocks and de-duplicates identical edges so repeated
+ * `connect` calls (common when wiring a set of dangling exits) stay idempotent.
+ *
+ * It has no knowledge of any AST — it is exercised directly in unit tests with
+ * hand-built block sequences, which is how the classic CFG hazards are pinned
+ * before the tree-sitter visitor (U2) drives it.
+ */
+import type { BasicBlockData, CfgEdgeData, CfgEdgeKind, FunctionCfg } from './types.js';
+
+interface MutableBlock {
+  startLine: number;
+  endLine: number;
+  text: string;
+  kind: BasicBlockData['kind'];
+}
+
+export class CfgBuilder {
+  private readonly blocks: MutableBlock[] = [];
+  private readonly edges: CfgEdgeData[] = [];
+  private readonly edgeKeys = new Set<string>();
+  readonly entryIndex: number;
+  readonly exitIndex: number;
+
+  constructor(
+    private readonly filePath: string,
+    private readonly functionStartLine: number,
+    private readonly functionEndLine: number,
+  ) {
+    this.entryIndex = this.newBlock(functionStartLine, functionStartLine, '', 'entry');
+    this.exitIndex = this.newBlock(functionEndLine, functionEndLine, '', 'exit');
+  }
+
+  /** Create a block and return its index. */
+  newBlock(
+    startLine: number,
+    endLine: number,
+    text: string,
+    kind: BasicBlockData['kind'] = 'normal',
+  ): number {
+    this.blocks.push({ startLine, endLine, text, kind });
+    return this.blocks.length - 1;
+  }
+
+  /** Add a single edge (idempotent on from+to+kind). */
+  edge(from: number, to: number, kind: CfgEdgeKind): void {
+    const key = `${from}->${to}:${kind}`;
+    if (this.edgeKeys.has(key)) return;
+    this.edgeKeys.add(key);
+    this.edges.push({ from, to, kind });
+  }
+
+  /** Wire a set of dangling exits to a single target block with one kind. */
+  connect(exits: readonly number[], to: number, kind: CfgEdgeKind = 'seq'): void {
+    for (const from of exits) this.edge(from, to, kind);
+  }
+
+  /** Extend a block's end line as more statements accrue to it. */
+  extendBlock(index: number, endLine: number, appendText?: string): void {
+    const b = this.blocks[index];
+    if (!b) return;
+    if (endLine > b.endLine) b.endLine = endLine;
+    if (appendText) b.text = b.text ? `${b.text}\n${appendText}` : appendText;
+  }
+
+  get blockCount(): number {
+    return this.blocks.length;
+  }
+
+  /** Produce the serializable CFG. Caller is responsible for having wired the
+   *  function's dangling exits to {@link exitIndex} before calling. */
+  finish(): FunctionCfg {
+    return {
+      filePath: this.filePath,
+      functionStartLine: this.functionStartLine,
+      functionEndLine: this.functionEndLine,
+      entryIndex: this.entryIndex,
+      exitIndex: this.exitIndex,
+      blocks: this.blocks.map((b, index) => ({ index, ...b })),
+      edges: [...this.edges],
+    };
+  }
+}
+
+/**
+ * Block indices reachable from `entryIndex` by following edges. Used by the
+ * reachability property test (R9) and as a self-check in the emit step.
+ */
+export const reachableBlocks = (cfg: FunctionCfg): Set<number> => {
+  const adj = new Map<number, number[]>();
+  for (const e of cfg.edges) {
+    const list = adj.get(e.from);
+    if (list) list.push(e.to);
+    else adj.set(e.from, [e.to]);
+  }
+  const seen = new Set<number>([cfg.entryIndex]);
+  const stack = [cfg.entryIndex];
+  while (stack.length) {
+    const n = stack.pop() as number;
+    for (const next of adj.get(n) ?? []) {
+      if (!seen.has(next)) {
+        seen.add(next);
+        stack.push(next);
+      }
+    }
+  }
+  return seen;
+};
diff --git a/gitnexus/src/core/ingestion/cfg/control-flow-context.ts b/gitnexus/src/core/ingestion/cfg/control-flow-context.ts
new file mode 100644
index 000000000..38c7bcbb8
--- /dev/null
+++ b/gitnexus/src/core/ingestion/cfg/control-flow-context.ts
@@ -0,0 +1,70 @@
+/**
+ * ControlFlowContext (issue #2081, M1).
+ *
+ * Resolves the targets of `break`/`continue` (plain and labeled) as the visitor
+ * descends through loops and switches. Loops and switches push a target frame
+ * on entry and pop it on exit; a labeled statement attaches its label to the
+ * frame of the construct it labels, so `break outer` / `continue outer` resolve
+ * against the right enclosing loop/switch rather than the nearest one.
+ */
+
+interface LoopFrame {
+  readonly kind: 'loop';
+  /** Block a `continue` jumps to (the loop header / update). */
+  readonly continueTo: number;
+  /** Block a `break` jumps to (the loop exit / join). */
+  readonly breakTo: number;
+  readonly label?: string;
+}
+
+interface SwitchFrame {
+  readonly kind: 'switch';
+  /** Block a `break` jumps to (after the switch). `continue` is invalid here. */
+  readonly breakTo: number;
+  readonly label?: string;
+}
+
+type Frame = LoopFrame | SwitchFrame;
+
+export class ControlFlowContext {
+  private readonly stack: Frame[] = [];
+
+  pushLoop(continueTo: number, breakTo: number, label?: string): void {
+    this.stack.push({ kind: 'loop', continueTo, breakTo, label });
+  }
+
+  pushSwitch(breakTo: number, label?: string): void {
+    this.stack.push({ kind: 'switch', breakTo, label });
+  }
+
+  pop(): void {
+    this.stack.pop();
+  }
+
+  /**
+   * Target block for a `break`. With a label, the nearest enclosing frame
+   * carrying that label (loop or switch); without, the nearest frame of any
+   * kind. Returns `undefined` if there is no valid target (malformed input).
+   */
+  breakTarget(label?: string): number | undefined {
+    for (let i = this.stack.length - 1; i >= 0; i--) {
+      const f = this.stack[i];
+      if (label === undefined || f.label === label) return f.breakTo;
+    }
+    return undefined;
+  }
+
+  /**
+   * Target block for a `continue`. With a label, the nearest enclosing **loop**
+   * carrying that label; without, the nearest loop (switches are skipped — you
+   * cannot `continue` a switch). Returns `undefined` if there is no valid loop.
+   */
+  continueTarget(label?: string): number | undefined {
+    for (let i = this.stack.length - 1; i >= 0; i--) {
+      const f = this.stack[i];
+      if (f.kind !== 'loop') continue;
+      if (label === undefined || f.label === label) return f.continueTo;
+    }
+    return undefined;
+  }
+}
diff --git a/gitnexus/src/core/ingestion/cfg/traversal-result.ts b/gitnexus/src/core/ingestion/cfg/traversal-result.ts
new file mode 100644
index 000000000..d26500fa5
--- /dev/null
+++ b/gitnexus/src/core/ingestion/cfg/traversal-result.ts
@@ -0,0 +1,21 @@
+/**
+ * TraversalResult (issue #2081, M1).
+ *
+ * Visiting a statement (or a statement sequence) returns the block its control
+ * flow ENTERS through, plus the set of blocks whose **normal** control flows
+ * out the bottom (the "dangling exits") — to be wired to the entry of whatever
+ * comes next. Abnormal exits (return/break/continue/throw) are wired directly
+ * to their targets during the walk and are NOT part of `exits`.
+ *
+ * A statement that cannot fall through (e.g. ends in `return`/`throw`, or both
+ * branches of an `if` return) yields an empty `exits` array.
+ */
+export interface TraversalResult {
+  /** Block index control enters this statement/sequence through. */
+  readonly entry: number;
+  /** Block indices whose normal control falls out the bottom (may be empty). */
+  readonly exits: readonly number[];
+}
+
+/** A sequence of statements that produced no blocks (e.g. an empty body). */
+export const emptyTraversal = (entry: number): TraversalResult => ({ entry, exits: [entry] });
diff --git a/gitnexus/src/core/ingestion/cfg/types.ts b/gitnexus/src/core/ingestion/cfg/types.ts
new file mode 100644
index 000000000..4a2603a3c
--- /dev/null
+++ b/gitnexus/src/core/ingestion/cfg/types.ts
@@ -0,0 +1,64 @@
+/**
+ * CFG data model — plain, JSON-serializable types (issue #2081, M1).
+ *
+ * These cross the worker→main boundary and the disk-backed/durable ParsedFile
+ * store, so they must contain NO tree-sitter AST references, class instances,
+ * or anything that does not survive `JSON.stringify` → `JSON.parse`. Block and
+ * edge endpoints are referenced by integer index within a function's CFG.
+ *
+ * The per-language `CfgVisitor` (built in the parse worker, where the AST
+ * lives — see the M1 plan KTD1/KTD7) produces a `FunctionCfg` per function; the
+ * array of them is what rides on `ParsedFile.cfgSideChannel`.
+ */
+
+/** A basic block: a maximal straight-line run of statements between leaders. */
+export interface BasicBlockData {
+  /** Block index within its function. The synthetic ENTRY is always 0. */
+  readonly index: number;
+  readonly startLine: number;
+  readonly endLine: number;
+  /** Source snippet for the block (empty for synthetic ENTRY/EXIT). */
+  readonly text: string;
+  readonly kind: 'entry' | 'exit' | 'normal';
+}
+
+/** Why one block flows to another — drives the `reason` on the emitted CFG edge. */
+export type CfgEdgeKind =
+  | 'seq' // straight-line fallthrough
+  | 'cond-true' // branch taken (if/while/for condition true)
+  | 'cond-false' // branch not taken / loop exit
+  | 'loop-back' // back-edge to a loop header
+  | 'break' // break → loop/switch exit
+  | 'continue' // continue → loop header
+  | 'return' // return → function EXIT
+  | 'throw' // throw → nearest handler / finally / EXIT
+  | 'switch-case' // dispatch to a case
+  | 'fallthrough'; // switch case → next case (no break)
+
+export interface CfgEdgeData {
+  readonly from: number;
+  readonly to: number;
+  readonly kind: CfgEdgeKind;
+}
+
+/** One function's control-flow graph. `cfgSideChannel` is `readonly FunctionCfg[]`. */
+export interface FunctionCfg {
+  readonly filePath: string;
+  /** Source span of the owning function — anchors the BasicBlock node ids. */
+  readonly functionStartLine: number;
+  readonly functionEndLine: number;
+  readonly entryIndex: number;
+  readonly exitIndex: number;
+  readonly blocks: readonly BasicBlockData[];
+  readonly edges: readonly CfgEdgeData[];
+}
+
+/**
+ * Per-language CFG strategy. Invoked **in the parse worker** for each function
+ * node. `TNode` is the language's AST node type (tree-sitter `SyntaxNode` for
+ * TS/JS) — kept generic so this module stays AST-library-agnostic. Returns
+ * `undefined` when the node is not a CFG-bearing function (the caller skips it).
+ */
+export interface CfgVisitor<TNode = unknown> {
+  buildFunctionCfg(fnNode: TNode, filePath: string): FunctionCfg | undefined;
+}
diff --git a/gitnexus/test/unit/cfg/cfg-builder.test.ts b/gitnexus/test/unit/cfg/cfg-builder.test.ts
new file mode 100644
index 000000000..f3738af14
--- /dev/null
+++ b/gitnexus/test/unit/cfg/cfg-builder.test.ts
@@ -0,0 +1,120 @@
+import { describe, it, expect } from 'vitest';
+import { CfgBuilder, reachableBlocks } from '../../../src/core/ingestion/cfg/cfg-builder.js';
+import { ControlFlowContext } from '../../../src/core/ingestion/cfg/control-flow-context.js';
+
+// The CFG core is AST-agnostic — these tests drive the builder + context the
+// way the TS/JS visitor (U2) will, on the classic control-flow topologies the
+// S2 spike validated. They pin block/edge accounting and reachability (R1, R9)
+// before any tree-sitter coupling exists.
+
+describe('CfgBuilder', () => {
+  it('straight-line body: ENTRY → block → EXIT, all reachable', () => {
+    const b = new CfgBuilder('f.ts', 1, 3);
+    const body = b.newBlock(2, 2, 'g();');
+    b.edge(b.entryIndex, body, 'seq');
+    b.edge(body, b.exitIndex, 'seq');
+    const cfg = b.finish();
+    expect(cfg.blocks).toHaveLength(3); // entry, exit, body
+    expect(cfg.entryIndex).toBe(0);
+    expect(reachableBlocks(cfg).size).toBe(3);
+  });
+
+  it('empty function: ENTRY → EXIT only', () => {
+    const b = new CfgBuilder('f.ts', 1, 1);
+    b.edge(b.entryIndex, b.exitIndex, 'seq');
+    const cfg = b.finish();
+    expect(cfg.blocks).toHaveLength(2);
+    expect(reachableBlocks(cfg)).toEqual(new Set([b.entryIndex, b.exitIndex]));
+  });
+
+  it('if/else diamond: both branches reach the join', () => {
+    const b = new CfgBuilder('f.ts', 1, 6);
+    const thenB = b.newBlock(2, 2, 'a();');
+    const elseB = b.newBlock(4, 4, 'b();');
+    const join = b.newBlock(6, 6, 'c();');
+    b.edge(b.entryIndex, thenB, 'cond-true');
+    b.edge(b.entryIndex, elseB, 'cond-false');
+    b.connect([thenB, elseB], join, 'seq');
+    b.edge(join, b.exitIndex, 'seq');
+    const cfg = b.finish();
+    const reach = reachableBlocks(cfg);
+    expect(reach.has(thenB) && reach.has(elseB) && reach.has(join)).toBe(true);
+    // join has two predecessors
+    expect(cfg.edges.filter((e) => e.to === join)).toHaveLength(2);
+  });
+
+  it('while loop: body back-edges to header; header exits the loop', () => {
+    const b = new CfgBuilder('f.ts', 1, 4);
+    const header = b.newBlock(1, 1, 'while(x)');
+    const body = b.newBlock(2, 2, 'x--;');
+    b.edge(b.entryIndex, header, 'seq');
+    b.edge(header, body, 'cond-true');
+    b.edge(body, header, 'loop-back');
+    b.edge(header, b.exitIndex, 'cond-false');
+    const cfg = b.finish();
+    expect(cfg.edges).toContainEqual({ from: body, to: header, kind: 'loop-back' });
+    expect(reachableBlocks(cfg).size).toBe(4); // all reachable
+  });
+
+  it('mid-block return wires to EXIT; trailing block still emitted but unreachable-by-fallthrough', () => {
+    const b = new CfgBuilder('f.ts', 1, 4);
+    const ret = b.newBlock(2, 2, 'return 1;');
+    const dead = b.newBlock(3, 3, 'g();'); // after return — no fallthrough edge into it
+    b.edge(b.entryIndex, ret, 'seq');
+    b.edge(ret, b.exitIndex, 'return');
+    b.edge(dead, b.exitIndex, 'seq');
+    const cfg = b.finish();
+    const reach = reachableBlocks(cfg);
+    expect(reach.has(ret)).toBe(true);
+    expect(reach.has(dead)).toBe(false); // emitted, but not reachable from ENTRY
+  });
+
+  it('edge() is idempotent on (from,to,kind)', () => {
+    const b = new CfgBuilder('f.ts', 1, 2);
+    const x = b.newBlock(1, 1, 'x');
+    b.edge(b.entryIndex, x, 'seq');
+    b.edge(b.entryIndex, x, 'seq'); // duplicate
+    b.connect([b.entryIndex], x, 'seq'); // duplicate via connect
+    expect(b.finish().edges.filter((e) => e.from === b.entryIndex && e.to === x)).toHaveLength(1);
+  });
+
+  it('finish() indexes blocks contiguously from 0', () => {
+    const b = new CfgBuilder('f.ts', 1, 2);
+    b.newBlock(1, 1, 'a');
+    b.newBlock(2, 2, 'b');
+    const cfg = b.finish();
+    expect(cfg.blocks.map((bl) => bl.index)).toEqual([0, 1, 2, 3]);
+    expect(cfg.blocks[cfg.entryIndex].kind).toBe('entry');
+    expect(cfg.blocks[cfg.exitIndex].kind).toBe('exit');
+  });
+});
+
+describe('ControlFlowContext', () => {
+  it('plain break/continue resolve to the nearest loop', () => {
+    const ctx = new ControlFlowContext();
+    ctx.pushLoop(/*continueTo*/ 10, /*breakTo*/ 20);
+    expect(ctx.continueTarget()).toBe(10);
+    expect(ctx.breakTarget()).toBe(20);
+    ctx.pop();
+    expect(ctx.breakTarget()).toBeUndefined();
+  });
+
+  it('break resolves to the nearest switch; continue skips switches to the loop', () => {
+    const ctx = new ControlFlowContext();
+    ctx.pushLoop(100, 200); // outer loop
+    ctx.pushSwitch(30); // inner switch
+    expect(ctx.breakTarget()).toBe(30); // break → switch
+    expect(ctx.continueTarget()).toBe(100); // continue skips switch → loop
+    ctx.pop();
+    expect(ctx.breakTarget()).toBe(200);
+  });
+
+  it('labeled break/continue resolve to the labeled loop, not the nearest', () => {
+    const ctx = new ControlFlowContext();
+    ctx.pushLoop(/*outer*/ 100, 200, 'outer');
+    ctx.pushLoop(/*inner*/ 110, 210);
+    expect(ctx.breakTarget('outer')).toBe(200);
+    expect(ctx.continueTarget('outer')).toBe(100);
+    expect(ctx.breakTarget()).toBe(210); // unlabeled → nearest (inner)
+  });
+});