Node Red and MODBUS - best practice to manage HA entities

I am migrating MODBUS management of my air ventilation system from home assistant to node-red.
I have about 50 register that I use that represents sensors (only reading) or parameters that I can change.
What is the best practice to manage from node-red and home assistant in both ways?
When I read parameters from node red should I create MQTT entities and send outputs using MQTT? or is better to define a lot of helpers for every parameter and manage everything with node-red flow that update modbus when the helper change value?

Thank you