Overfunded 529 b/c of Scholarship - Help needed for next steps

Following - we have 3 over funded 529s :rofl:. Plan is to leave funded to ensure no need for graduate school but the Roth IRA option is very intriguing . . . need to read more about it. Is it only for the beneficiary or can you deposit for the owner? Income limits? I assume back door Roth contribution won’t work since you have to first deposit into contributory IRA which may trigger withdrawal penalty.