The Thermosynthesis Theory proposes a unified physical framework in which all known phenomenafrom subatomic particles to cosmic structureemerge from a primordial superfluid composed of etherions, ultralight scalar bosons with mass me = (1.00 ± 0.05) × 10−22 eV. This theory eliminates the initial singularity of the ΛCDM model by positing a supermassive primordial black hole of total mass Minit ≈ 3.11 × 1054 kg, encapsulating the entire massenergy of the observable universe. The framework unifies baryonic matter (Ωb ≈ 0.049), dark matter (ΩDM ≈ 0.266), and dark energy (ΩΛ ≈ 0.685) as emergent manifestations of a single coherent quantum field. Key achievements include: (i) the derivation of a modified Friedmann equation resolving the Hubble tension (H0 = 67.66 km s−1 Mpc−1), (ii) a finite-duration cyclic cosmology (24.93 Gyr) without initial singularities, (iii) emergent electromagnetism via U(1) symmetry, (iv) particle and molecular structures as stable geometric configurations of etherions, and (v) falsifiable predictions for LHC, DUNE, JWST, Euclid, and XRISM. The theory provides natural resolutions to the cuspcore problem, baryon asymmetry, and early galaxy formation, offering a competitive alternative to ΛCDM.