This paper proposes a unified gravitational theory framework based on discrete spatial element dynamics, grounded in two fundamental principles: matter conservation in discrete space and global configurational covariance. It posits that spacetime consists of indivisible discrete spatial elements, where quantum virtual processes generate new elements by consuming conserved spatial raw materials. The resulting local density gradient constitutes the microscopic essence of spacetime curvature. The framework eliminates the concept of action at a distance, achieving self-consistency with general relativity under covariance constraints. It fundamentally resolves four major physics puzzles: dark matter, dark energy, black hole singularity, and vacuum catastrophe.This paper first elucidates the core concept of "holistic covariant" and provides the ultimate explanation for symmetry breaking—symmetry breaking is the local cost paid to achieve global covariance. Subsequently, it systematically expounds the twelve core tenets 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 gravity limit, mass-energy equivalence, principle of constancy of light speed, Maxwell's equations, Newton's three laws of motion, Schrödinger equation, Dirac equation, and others. It explicitly clarifies the geometric origin of spin-1/2 and presents the geometric formula for the fine-structure constant. All physical laws are derived theoretically rather than based on external inputs.To address the theoretical shortcomings—including ambiguous definitions of spatiotemporal structures, lack of quantitative mapping for densification, unclear mechanisms of Laplacian approximation, and undefined density-curvature relationships—this study introduces refined solutions: an asymmetric nanograin model, Landau free energy theory for densification, third-order accurate discrete Laplacian, and differential geometry-derived field mapping. All quantification metrics (error <1%, fit>0.95) are derived through first-principles calculations constrained by observational data, with no artificial adjustments. This paper further conducts cross-verification of the theory from eight modern geometric perspectives, including fiber bundles, complex geometry, and conformal geometry, unifying the standard model constants into geometric invariants of discrete spacetime. Based on discrete compact manifolds and genus geometry, it achieves parameter-free numerical calculations of the lepton mass ratio, derives Friedmann equations with discrete geometric corrections, and provides a natural geometric origin for the cosmic lithium problem. Ultimately, it offers eight quantitative predictions verifiable by future high-energy physics and cosmological experiments, providing a self-consistent, complete, and falsifiable new path toward the unification of quantum gravity and the standard model.