The trick will be the offset of points along non-orthogonal lines, or arcs.
You’ll have to create another path one radius outside of the object’s
outline. Make sure the path goes in the desired direction – normal or
climb milling. I’d guess that the spreadsheet would be better as you can
at least do math and geometrical calcs there, perhaps even trig.
On the other hand, there are lots of free cad programs around, and
lots of .dfx to gcode (my fave is ace.convertor) freebies as well.
But the excel exercise is good as a basic learning tool…
Sort of appropriate for MEs – spend more time making the tools
than the object to be created therewith <grin> /mark fraser