https://understanddrupal.com/articles/introduction-paragraphs-migrations-drupal

field_ud_favorite_book.yml

pseudo_mbe_book_paragraph:
  plugin: migration_lookup
  migration: ud_migrations_paragraph_intro_paragraph
  source: book_ref
field_ud_favorite_book:
  plugin: sub_process
  source:
    - '@pseudo_mbe_book_paragraph'
  process:
    target_id: '0'
    target_revision_id: '1'

field_ud_favorite_book_destination_key.txt

'field_ud_favorite_book' => array (1) [
  array (2) [
    'target_id' => string (1) "3"
    'target_revision_id' => string (1) "7"
  ]
]

field_ud_image.yml

field_ud_image/target_id:
  plugin: migration_lookup
  migration: ud_migrations_paragraph_intro_image
  source: photo_file

node_migration_source_destination_and_dependencies.yml

source:
  plugin: embedded_data
  data_rows:
    - unique_id: 1
      name: 'Michele Metts'
      photo_file: 'P01'
      book_ref: 'B10'
    - unique_id: 2
      name: 'Benjamin Melançon'
      photo_file: 'P02'
      book_ref: 'B20'
    - unique_id: 3
      name: 'Stefan Freudenberg'
      photo_file: 'P03'
      book_ref: 'B30'
  ids:
    unique_id:
      type: integer
destination:
  plugin: 'entity:node'
  default_bundle: ud_paragraphs
migration_dependencies:
  required:
    - ud_migrations_paragraph_intro_image
    - ud_migrations_paragraph_intro_paragraph
  optional: []

paragraph_migration.yml

source:
  plugin: embedded_data
  data_rows:
    - book_id: 'B10'
      book_title: 'The definite guide to Drupal 7'
      book_author: 'Benjamin Melançon et al.'
    - book_id: 'B20'
      book_title: 'Understanding Drupal Views'
      book_author: 'Carlos Dinarte'
    - book_id: 'B30'
      book_title: 'Understanding Drupal Migrations'
      book_author: 'Mauricio Dinarte'
  ids:
    book_id:
      type: string
process:
  field_ud_book_paragraph_title: book_title
  field_ud_book_paragraph_author: book_author
destination:
  plugin: 'entity_reference_revisions:paragraph'
  default_bundle: ud_book_paragraph

recovering_paragraphs.sh

# 1) Rollback both migrations.
$ drush migrate:rollback ud_migrations_paragraph_intro_node
$ drush migrate:rollback ud_migrations_paragraph_intro_paragraph

# 2) Import both migrations againg.

$ drush migrate:import ud_migrations_paragraph_intro_paragraph
$ drush migrate:import ud_migrations_paragraph_intro_node

running_migrations.sh

# 1) Manually.
$ drush migrate:import ud_migrations_paragraph_intro_image
$ drush migrate:import ud_migrations_paragraph_intro_paragraph
$ drush migrate:import ud_migrations_paragraph_intro_node

# 2) Executing depenpencies.
$ drush migrate:import ud_migrations_paragraph_intro_node --execute-dependencies

# 3) Using tags.
$ drush migrate:import --tag='UD Paragraphs Intro'

sub_process_array.txt

[
  [3, 7]
]