ABSTRACT Breaking waves transport momentum, gas, and sediment vertically. Recent particle image velocimetry (PIV) measurements have elucidated the coherent vortex and turbulence structures under breaking waves. However, clarifying three-dimensional fluid motion under breaking waves with PIV remains challenging. Although particle methods have performed wave-breaking simulations, they have never been validated through velocity distributions for breaking waves above movable sediment beds. This study simulated the sediment transport process under plunging waves using a 3D Lagrangian fluid-particle mixture model. The investigation focuses on the first wave plunging for a fundamental investigation. Our simulation shows the instantaneous velocity distributions at different wave phases, which agree with the PIV measurement. A physically-based turbulence extraction method is introduced: a numerical filter based on the coherence between the water elevation and horizontal velocity. Visualized three-dimensional vortex and turbulence structures are consistent with previous studies. The transport equation of the kinetic turbulence energy investigates the turbulence budget near the bed surface and emphasizes the negative contribution of the fluid-particle interaction. Our findings show that a contribution of the pressure gradient to offshore sediment transport. The pressure gradient is difficult to correlate to the water surface gradient and is derived from the large vortex induced by the plunging wave.