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Import your mesh from the Alembic: (camera can be hidden or deleted)

Set your render settings to Cycles and GPU:

Now in the Shading workspace create a new material on your mesh object with the Principled BSDF:

Then load in your image textures using an image node:

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Connect them up as shown, being careful to set all of their Color space to Linear except for Normals which should be set to Non-Color and should go into the shader through a Normal Map node with the UV map selected.

For our experimental Specular workflow use this node setup instead:

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Your textures are now ready to use in your scene:

Start a new project, with Quality Preset set to Maximum, and Raytracing enabled.

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Once loaded into your project, in the Content Browser select Import:

Navigate to your alembic file and select it in file explorer.

Use these import settings:

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Once imported, from the Content Drawer drag your object into the viewport to place it. N.B. the scaling of units may be off, in the screenshot I’ve scaled up my mesh by 500.

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Then select all of the exr files in the results from Marso and add them to your Content Drawer:

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Double click on the normals and it will open the file inside Unreal Engine:

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Then set these settings:

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Now from the Content Drawer create a new material:

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Double click to open the material editor. Then setup your nodegraph using the texture files from the Content Drawer to look like this:

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After saving the material return to the viewport, then drag and drop the material from the Content Drawer onto the mesh:

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Your asset is now ready for your use in Unreal Engine.