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"If one can make an act of contrition on their own when dying, why must you confess to a priest? Why can't you go straight to our LORD and SAVIOR JESUS CHRIST all the time?"

That's a bit like asking, why do I need to go to the Bible for answers, why can't I go directly to the Almighty? Because God set it up that way. He spoke to the Prophets, the Evangelists, the Apostles and others, and it is through their words that we encounter God. In Scripture, we encounter and even confront God, but the Scriptures themselves were delivered through men.

As far as the Sacrament of Reconciliation, we do go directly to God in the Sacrament, but the Sacrament itself is mediated by the Priest, who has been delegated to minister it by Jesus Christ, via the Apostles.

This is the Act of Contritions, it is one of the Prayer you say in Reconciliation:

Oh my God, I am heartly sorry
For having offended you.
And I detest all my sins because of your just punishments,
but most of all because they offend You, my God
Who art all Good and deserving of all my love.
I firmly resolve, with the help of thy Grace
To sin no more,
and to avoid the narrow occasions of Sin. Amen

You'll notice that the prayer is addressed to God, directly. As far as being able to go directly to God, sometimes he sets up an alternative arrangement:

"After the LORD had spoken these words to Job, the LORD said to Eliphaz the Te'manite: "My wrath is kindled against you and against your two friends; for you have not spoken of me what is right, as my servant Job has. Now therefore take seven bulls and seven rams, and go to my servant Job, and offer up for yourselves a burnt offering; and my servant Job shall pray for you, for I will accept his prayer not to deal with you according to your folly; for you have not spoken of me what is right, as my servant Job has." So Eliphaz the Temanite and Bildad the Shuhite and Zophar the Naamathite went and did what the LORD had told them; and the LORD accepted Job's prayer.
And the LORD restored the fortunes of Job, when he had prayed for his friend." (Job: 42: 7-10)

Here we see the Lord delegates Job as an intercessor for his friends. They don't go directly do God, because God has told them to go to Job, and then they were forgiven AFTER Job prayed for them.

Likewise, Christ established a Church on earth.

"And I tell you, you are Peter, and on this rock I will build my church, and the powers of death shall not prevail against it."

Scripture commands us to confess our sins to one another,

"Therefore confess your sins to one another, and pray for one another, that you may be healed. The prayer of a righteous man has great power in its effects." (Jas 5:16)

and it also speaks of the Apostles having the ability to forgive sins.

"Jesus said to them again, "Peace be with you. As the Father has sent me, even so I send you." And when he had said this, he breathed on them, and said to them, "Receive the Holy Spirit. If you forgive the sins of any, they are forgiven; if you retain the sins of any, they are retained." (John 20: 21-23)

Here we see Christ sending the Apostles forth as the Father sent Christ forth. He gives them the ability to forgive and retain sins. Christ has sent them as His Representatives. Muslims can pray directly to the God of Abraham, but the Apostles are sent forth as the personal representatives of Christ on earth. and it is through the Church that Christ builds upon these men that people encounter Christ.

From a practical standpoint, most people intend to confess their sins to God, but in practice, we probably don't do it very often or very thoroughly. In the Sacrament of Reconciliation, we confess our sins to God in the presence of another Human Being. The very set up of the Sacrament leads us to examine our conscience and consider how we have failed to God. It is a very healthy thing to do.

"As far as the Sacrament of Reconciliation, we do go directly to God in the Sacrament, but the Sacrament itself is mediated by the Priest,..."

Your church keeps putting people between your parishioners and the LORD.
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"Likewise, Christ established a Church on earth.

"And I tell you, you are Peter, and on this rock I will build my church, and the powers of death shall not prevail against it." "

This interpretation has been beaten like a rented mule. The rock to which JESUS was referring was his divinity. The church he was establishing was a communion of ALL believers in him. We can go back and forth all you want, but it won't change my interpretation and I'm sure it won't change yours.
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"If you forgive the sins of any, they are forgiven; if you retain the sins of any, they are retained." (John 20: 21-23)

You have an interesting take on this passage. I don't see where JESUS says to the Apostles "and all future priests of the Roman Church will also have this power." I read this passage and see two possible explanations that I believe are more plausible; one, Jesus was empowering these Apostles with supernatural powers because they would be the catalysts for the initial body of believers; two, having given them the HOLY SPIRIT they would be preaching the gospel and all who heard it and believed would be saved (sins forgiven) and all who didn't believe would not be saved.
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"In the Sacrament of Reconciliation, we confess our sins to God in the presence of another Human Being."

In this sacrament doesn't the priest then mete out a punishment to the confessor.