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Multimodal recommendation aims to integrate collaborative signals with heterogeneous content such as visual and textual information, but remains challenged by modality-specific noise, semantic inconsistency, and unstable propagation over user–item graphs. These issues are often exacerbated by naive fusion or shallow modeling strategies, leading to degraded generalization and poor robustness. While recent work has explored the frequency domain as a lens to separate stable from noisy signals, most methods rely on static filtering or reweighting, lacking the ability to reason over spectral structure or adapt to modality-specific reliability. To address these challenges, we propose a Structured Spectral Reasoning (SSR) framework for frequency-aware multimodal recommendation. Our method follows a four-stage pipeline: (i) Decompose graph-based multimodal signals into spectral bands via graph-guided transformations to isolate semantic granularity; (ii) Modulate band-level reliability with spectral band masking, a training-time masking with prediction-consistency objective that suppresses brittle frequency components; (iii) Fuse complementary frequency cues using hyperspectral reasoning with low-rank cross-band interaction; and (iv) Align modality-specific spectral features via contrastive regularization to promote semantic and structural consistency. Experiments on three real-world benchmarks show consistent gains over strong baselines, particularly under sparse and cold-start settings. Additional analyses indicate that structured spectral modeling improves robustness and provides clearer diagnostics of how different bands contribute to performance.