Beyond dust in local cosmography: covariant kinetic theory

Modelling cold dark matter as dust makes the matter congruence geodesic and therefore removes any intrinsic dipole from the local Hubble flow. The dust model breaks down as stream crossing develops, whereas a collisionless gas accommodates stream crossing via velocity dispersion in phase space. We develop a covariant kinetic framework for this regime without assuming a background spacetime or any geometrical symmetry. Starting from the exact massive Vlasov hierarchy, we construct its energy-integrated moments and organise these by velocity weight. A self-consistent truncation at the quadrupole closes the dynamics on the matter energy density, isotropic pressure and anisotropic pressure. Their gradients generate a matter-frame 4-acceleration, for which we find an exact nonlinear solution of the momentum constraint, valid in the general case without truncation. This goes beyond previous work in which an arbitrary 4-acceleration is introduced. Velocity dispersion also sources vorticity through the curl of 4-acceleration, and we derive the nonlinear expression for vorticity evolution. We then propagate the non-geodesic matter flow into covariant local cosmography, where the 4-acceleration is the intrinsic Hubble dipole and also enters the deceleration multipoles. Our construction provides a covariant kinetic completion of dust cosmography and identifies the quantities required to test collisionless matter directly with local distance--redshift data. A companion paper specialises the hierarchy to perturbed FLRW spacetime and predicts the size of the resulting cosmographic signals.