arXiv:2610.20660v1 Announce Type: cross Abstract: Steady kinetic computations require accurate transport on meshes that do not resolve the mean free path and efficient removal of slowly decaying macroscopic errors. We develop a closed wave-particle decomposition (WPD) and a residual-based implicit solver for this problem. The wave accumulates only the Maxwellian along a local characteristic horizon and is determined by the conservative variables; the particle carries the kinetic complement and collision remainder. Under moment compatibility, the closed system is equivalent to the kinetic equation. For the Bhatnagar-Gross-Krook and Shakhov models, a hydrodynamic expansion gives the wave and particle contributions to the Euler and Navier-Stokes fluxes. The implicit iteration couples macroscopic prediction to microscopic correction through a discrete endpoint term and synchronizes the conservative moments after each accepted correction. Its stationary states satisfy the target discrete kinetic equation independently of the iteration controls. Formal analysis gives the smooth fixed-mesh fluid limit. Linear model analysis relates convergence to the horizon-to-relaxation ratio, incomplete macroscopic solves and explicit collision remainders. One- and two-dimensional computations of a normal shock, internal flows and hypersonic external flows test these properties across rarefied and continuum regimes. The results show kinetic fidelity and substantial reductions in iteration counts and wall time relative to the conventional iterative scheme near the continuum limit. Collision-model comparisons and parameter studies support the predicted convergence mechanisms.