How to import items opening balance (on hand) with average cost

Dear All,
We are on 12.2.10 we need to import 100k items opening balance with their respective average cost.
As per my understanding
For Item on hand we need to populate MTL_TRANSACTIONS_INTERFACE and run the Transaction manager.
For the item cost we need to populate CST_ITEM_CST_DTLS_INTERFACE and run the Cost Import Process.

But can this be done using one data migration program or we need separate program.
What is the best practice which is to be followed?

Thanks and regards,
Pratik