Expansion in bottom skin after first layer
OK, let's start with your pictures. Putting aside the expansion in the XY plane, layer 1 looks seriously underextruded (gaps between the lines, even) while layers 2 and 3 look severely overextruded. It would be possible to achieve this with a reduced first-layer flow setting, but you haven't indicated that, and moreover, in addition to looking underextruded, the first layer's lines don't look very flat - they look a lot thicker than 0.12 mm. I suspect if you can take a caliper with resolution greater than 0.1 mm and measure the thickness of the first layer, you'll find it's at least 0.2 mm thick, maybe more.
So, what's happening? You're overextruding by a lot, but have lowered your bed enough to (more than) compensate, giving the excess material in the first layer a whole 0.2 mm or more of vertical space to expand into, preventing it from being pressed against the bed and taking up the horizontal space it should. Now, as soon as you start the next layer, the big problems start. Since the nozzle has only moved up by 0.12 mm, you only have 0.12 mm of vertical space, and the overextruded material gets squeezed out horizontally. Some of it goes down into the gaps between the lines of the first layer. But by the time you get to layer 3, there are no gaps and things go really bad.
What's the source of the overextrusion? Your &quot;esteps calibration&quot;. This is not a number you need to calibrate. It's a function of the extruder gear, and for the Ender 3's (including the Pro's) factory gear it's 93.0 (*).
After you fix the overextrusion by putting esteps back to the right value, you're going to need to re-level your bed. If you use the paper method, make sure there is significant tension on the paper and it does not slide freely under the nozzle at Z=0. If prefer using real metal feeler gauges and moving the nozzle to Z=0.1 to level. (You mentioned that you have BLtouch, which I'm not familiar with, but as I understand it you still need to calibrate it due to possible difference in sensor height and nozzle tip height.)

(*) Note that for compressible filaments like TPU and to a lesser extent PETG, compression of the filament in the gear will alter the effective steps per mm of (uncompressed) filament moved. However, rather than modifying your firmware esteps setting for this, it makes a lot more sense to model that as either a flow adjustment percentage or a narrower filament diameter (since essentially that's what it is -- the filament becomes narrower at the point of measurement), since slicing software supports adjustment of these per-material. So, don't touch esteps unless you replaced extruder hardware.