Etsy allows two option types, and that decides your catalogue
If a product is size, colour and material somewhere else, something has to give before it reaches Etsy.
A listing on Etsy carries two option types at most. A product that lives elsewhere as size, colour and material cannot reach Etsy in that shape: either two of the three merge into one option, or the product becomes more than one listing. Pick which before you connect, because the shape of the Etsy listing is what the Amazon side then has to line up with, and changing it later means changing codes.
Splitting is where the second rule bites. Two listings in one Etsy shop carrying the same code are read as duplicates, and Etsy’s ‘Multiple same SKU’ flag keeps both of them out of sync until you fix it. It is not a warning you can shrug at, because those items genuinely are not being kept level. Break a three-option product into two listings and each one needs a code of its own.