The Voynich Codex presents a reproducible system for analyzing the Voynich Manuscript in a base form. Rather than claiming a definitive solution, this book introduces POLER-D, a structured linguistic framework that treats the manuscript as a phonetic record of spoken language preserved through unknown script. Using standardized EVA transcriptions, the system applies formal segmentation rules, phonemic reconstruction and comparative root analysis across historically attested and reconstructed languages. Within the book each stage of the processis documented step by step, showing how Voynich text is transformed into phonetic units, how linguistic root candidates are identified and how literal translations are assembled. No symbolic interpretation or narrative assumptions are introduced at this core analytical level. Included are worked examples drawn directly from manuscript imagery and is intended to be examined and tested by all. Readers are encouraged to analyze the methodology, including through the use of computational and AI tools, to attempt independent verification. This is a methodological proposal and there is no claim of definitive decipherment. All translations presented are subject to revision