best ETL design to transfer transaction tables records into the data-warehouse
Do the transactions have an audit timestamp ? It has to be one that goes up only (no late-arriving facts. insert/update audit timestamps are good for this) 
If so you could use this to define a range to extract. It's a common technique for this type of thing:


For each extraction, at the start, determine the range you want to extract (let's call the minimum timestamp min_ts and the maximum timestamp max_ts)
At the start of the extraction, put 1 line in a separate table (let's call it extraction_log and also give it a PK) with fields: extraction_id = a unique key, min_ts, max_ts, status = 'Starting Extraction'. 
Use min_ts &amp; max_ts to extract the data, either in 1 go (select * from where ts &gt; min_ts and ts &lt;= max_ts) or in chunks if needed.
Ad the end of a successful extraction, update the line and set status to 'Finished OK'


how to determine min_ts and max_ts ?


You could take min_ts from the extraction_log, using the last successful max_ts. select max(max_ts) from extraction_log where status = 'Finished OK'
You could take max_ts from the source db at the start of your extraction. select max(audit_ts) from source_table


There are alternatives here. If you're extracting these into a temporary staging table (a best practice), you could also take too much, ie the last 5 days and deal with duplicates later when upserting the entries in your ODS. For max_ts, if you're absolutely certain that the clocks between your dwh and the source are and will remain in sync (this is a very dangerous assumption - not recommended), you could even use sysdate()

Technically, you can get away with less effort. You don't really need the statuses, or a extraction_log table that keeps track of each batch. But I have found having it like this helps a lot with debugging and troubleshooting later on.
Additionally, if you need a routine to remove entries from a load that failed halfway, to find gaps for ranges of past extractions, and so on, the extraction_log will help. You might even want to include the extraction_id as an additional column in your ODS.

some further thoughts


if you don't have a good timestamp candidate, a technical key in the source system with the same properties (must go up only, no late-arriving facts) should be fine too.
if the timestamps are generated by the source application and there is a risk that 2 transactions with the exact same timestamp are not inserted at the same time (quite common), then it's safer to use a max_ts that is slightly in the past (select max(max_ts) - 5 minutes from source_table.)
regarding failed loads. if you're only concerned with cleaning up entries of the last failed loads, you can add it as a first step in your ETL flow. (delete from dwh_table where ts &gt; min_ts) This will remove the entries from any failures (if any) after the last successful extraction. It won't deal with failures between earlier successful extractions.