It appears that coding 27618 x 3 would be appropriate as what is described includes; 3 separate lesions & 3 separate incisions.
Both CPT and Medicare's definition for the appropriate use of modifier -59 include separate incision/excisions, separate lesion as criteria for use of the modifier.
In addition the code descriptor indicates
27618 Excision, tumor, leg or ankle area; subcutaneous tissue
as opposed to tumor(s).
See CMS "Modifier 59 Article:Proper Usage Regarding Distinct Procedural Service
Hope this helps,
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