Question about Morning Blessings

Hello, I have been a baal teshuva (returnee to observance) for several years, and I have been accustomed to reciting the Birkot HaShachar (morning blessings) in order, without connection to the actual performance or timing of the corresponding actions.However, after learning Berachot 60b, I realized that the Sages in the Gemara established that the halacha is to recite each blessing at the time of the action.This discovery shook me, as I realized I had not been doing things correctly. I checked the Rambam's Hilchot Berachot, and found that he rules exactly according to the wording of the Gemara — that one must recite the blessing before performing each action.I also looked in the Shulchan Aruch. Initially, he rules like the Gemara — that one should bless at the time of the action. But then he changes his opinion and writes:"Nowadays, the custom is to recite all these blessings in order after washing the hands, since as long as the hands are not clean, one should not recite them. And that which is said in Pesachim 7b — that all blessings should be recited prior to the action — applies to blessings over mitzvot, where one must bless Hashem beforehand for having commanded us and drawn us close to His service. But blessings of praise and thanks, like these, may be recited afterward as well."Even Ashkenazim, who follow the Rosh, recite all the blessings in the synagogue.In light of the above, I have several fundamental questions:How can a halachic authority rule against an explicit Gemara — against the words of Tannaim and Amoraim?Isn’t the ruling of the Gemara binding upon all of the Jewish people?How can the Rosh introduce a distinction that is not mentioned in the Talmud, and transform these blessings into a widespread custom — as a result of which they are recited in synagogue instead of at the time of the actions?Thank you for your response, Avraham Levi

Shalom,

The Shulchan Aruch wrote that it is not customary to do as stated in the Gemara, but rather one should recite together all the blessings after washing hands.

See the sources.

Shulchan Aruch, Orach Chaim, Siman 46, סעיף 2
Now, because the hands are not clean and also because of the common people who do not know them (the Brachot), it is customary to recite them in the synagogue