Lipids that are consumed in the diet are absorbed into the intestinal mucosal cells where most of the molecules are packaged for transport because they are not soluble in water. The exception is

The only lipids that are not packaged for transport because they ARE soluble in water are small fatty acids.

Explanation:

Small fatty acids, like acetate, have less than 6 carbons on their chains and are produced by bacterial fermentation. These lipids are absorbed by the intestinal mucosa unionized, and are a major nutrient source.

Small fatty acids play an important role in homeostasis as they have shown to modulate the development and function of leukocytes.

Whole grains, and also potatoes, pasta and cornmeal, are foods that are used by good bacteria to produce these lipids.