You mentioned having spent a lot of time making lists - did that include making 3 separate amends lists? My sponsor had me categorize every person on my amends list as either "I can do this now", "I might be able to do this sometime" and "I am never going to be able to do this." This helped me a lot because then I just started with the people on the "I can do this now" list, which were not so big and scary. Then, after having completed those, the ones on the "I might be able to do this sometime list" did not seem so big and scary and I could move them over to the "I can do this now" list. Basically, so long as there was one on the "I can do this now" list, I could work on that one and not worry about any of the others.
Any time I got stuck with no one on the "I can do this now" list, it was time to do some writing on someone on the "sometime" list - try to identify exactly what it is that is making you not want to make a particular amends (pride? fear? fear of what?). My sponsor also had me do writing on forgiveness for anyone on my list that I had resentments against and didn't want to make amends to because I still had unresolved anger for what I thought they had done to me.
It definitely helped a lot to go over each amend with my sponsor before doing anything, and taking it in manageable bites also helped - kind of like how you don't worry aboug doing your 5th step until you've finished your 4th - you don't have to worry about your "nevers" until you've finished your "nows".
Hope this helps.