Add failure logs file for data ingestion

[zaeema-n]

There are multiple validation checks in the ingestion pipeline, and when a step fails, the process may skip records without leaving any trace. This makes it difficult to understand why failures occur and risks silently losing data. To improve this, failed ingestion attempts should be recorded in a log file with details about the record, the validation step, and the error reason. This will make debugging easier and allow us to reprocess only the failed data instead of missing it entirely. Make be create a global error record file for each year, so we can easily track.