We devise an end-to-end communication channel model that describes the performance of RIS-assisted MIMO wireless links. The model borrows the impedance (interaction) matrix formalism from the Method of Moments and provides a physics-based communication model. In configurations where the transmit and receive antenna arrays are distant from the RIS beyond a wavelength, a reduced model provides accurate results for arbitrary RIS unit cell geometry. Importantly, the simplified model configures as a cascaded channel transfer matrix whose mathematical structure is compliant with widely accepted, but less accurate, system level RIS models. A numerical validation of the communication model is presented for the design of binary RIS structures with scatterers of canonical geometry. Attained results are consistent with path-loss models: For obstructed line-of-sight between transmitter and receiver, the channel capacity of the (optimised) RIS-assisted link scales as $R^{-2}$, with $R$ RIS-receiver distance at fixed transmitter position. Our results shows that the applicability of communication models based on mutual impedance matrices is not restricted to canonical minimum scattering RIS unit cells.
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