This study proposes a unified gravitational theory framework based on discrete space element dynamics, grounded in two fundamental principles: spatial material conservation and global covariantity. The framework posits that spacetime consists of indivisible discrete space elements, where quantum virtual processes of matter generate new space elements through the consumption of conserved spatial materials. The resulting local density gradients constitute the microscopic essence of spacetime curvature. By eliminating superlative effects, this framework achieves self-consistency with general relativity under covariant constraints while fundamentally resolving four major physics puzzles: dark matter, dark energy, black hole singularities, and vacuum catastrophe.This paper first elucidates the core concept of "holistic covariant symmetry" and provides the ultimate explanation for symmetry breaking: symmetry breaking represents a local trade-off for achieving global covariance. Subsequently, it systematically expounds twelve key arguments of the framework, using the second-order discrete wave equation of complex fields as the sole foundational equation. Through rigorous step-by-step derivation, it rigorously establishes all fundamental laws of classical and quantum physics—including the Newtonian gravitational limit, mass-energy equivalence, the principle of the constancy of the speed of light, Maxwell's equations, Newton's three laws, Schrödinger's equation, and Dirac equation. The paper also clarifies the geometric origin of spin-1/2 and presents the geometric formula for the fine structure constant, demonstrating that all physical laws are theoretically derived rather than externally imposed.To address fundamental gaps in existing theories—including ambiguous definitions of spacetime structures, missing quantitative mapping for compactification, unclear Laplace approximation mechanisms, and undefined density-curvature relationships—this study introduces three core innovations: an asymmetric nanograding model, a compactified Landau free energy theory, and a third-order discrete Laplace operator with differential-geometric field mappings. All quantified parameters (error <1%, fit>0.95) are derived through rigorous first-principles calculations and constrained by observational data, eliminating any artificial adjustments. The research conducts cross-verification through eight modern geometric frameworks—including fiber bundles, complex geometry, and conformal geometry—unifying standard model constants as discrete spacetime invariants. Leveraging discrete compact manifolds and亏格 geometry, it achieves parameter-free numerical calculations of lepton mass ratios, derives the Friedmann equation with discrete geometry corrections, and provides a natural geometric explanation for the "cosmic lithium problem." The study ultimately delivers eight quantitative predictions verifiable by future high-energy physics and cosmological experiments, establishing a coherent, complete, and falsifiable new pathway toward unifying quantum gravity with the standard model.