2005 Honda Civic….Hunting Idle only after acceleration!!

2005 Honda Civic DX 1.7L 5-speed Manual. I have a surge/hunting Idle issue. When I initially start the vehicle (Cold or Hot) she will Idle smooth without any problems what so ever. The issue starts as soon as I hit the acceleration. She will hunt for about 5 seconds to then come back down to normal idle RPM’S. She will also do this when trying to drive…I can start off in 1st gear just using the clutch & she is fine, but as soon as I hit the acceleration, she hunts. Throw it in neutral, wait a few seconds & she comes back down to normal RPM’S. If I shut her down & restart she will surge for a second & than idle normal/smooth for as long as you let her run. Other than above problem, car runs GREAT.
Cleaned & inspected throttle body. New Air Filter. New IAC Valve. New TPS & Calibrate. New MAP Sensor. Cleaned & inspected EGR Valve. New PCV Valve. New Plugs. New Power Steering Pressure Switch. Fuel Pressure in Normal Range. Purged cooling system from any air. Checked & found no vacuum leaks. Tried to do an Idle Relearn, but can’t hold her steady at 3000 rpms (hunting at that point is to unstable.) NO CODES. Possible BAD ECM???
Any suggestion would be appreciated, Thanks.