run line voltage a dimmer, then to a transformer located in my basement.
Run 14g Romex through the walls to and leave hanging out while sheetrocked at the height of the lights, generally home runs for each.

tie 14g romex into pucks and wrap connections. Done

some concerns have been brought up, if I did line voltage I was told I need to terminate in boxes which was why I went to Low voltage.

however, the electrical supply seemed to indicate, once I put it in the wall I have to treat the whole thing like line voltage.

Not necessarily on the low voltage side.

The bigger problem is usually that all concealed wiring must be an approved type (even on the low voltage side) and that a single transformer often leads to VERY large wires.

Using a number of separate 30 W power supplies is often easier.
They are small enough to mount under the cabinets, and then the wiring is 'exposed' (it can be inside plastic covers) on the bottom of the cabinets.
The supplies are also capable of being dimmed using a regular dimmer on the 120 V input side.

The only connection under than cabinets that requires a JB is the 120 V to the power supply.