This paper proposes a falsifiable cosmological framework with the core thesis that the vacuum is a physical entity with intrinsic geometric structure, and the universe is the dynamical evolution of this geometry. The framework is built upon the established foundations of Memory Force Theory, including D₈ octagonal symmetry, multifractal vacuum structure, and sin(π/8)-sin(3π/8) UV-IR duality. The central innovation is the establishment of cone geometry as a local mathematical template for the evolution of vacuum geometry, elevated to a gravitational theory framework through a modified scalar-tensor action with covariant field equations and an approximate line element. The cone takes the topological phase transition interface S¹→S¹∨S¹ as its apex and the galactic disk (three-dimensional stable submanifold) as its base, with radial curvature naturally producing effective dark matter effects in low-density regions. The DVRT model is proved to be the specific mathematical realization of this cone geometry in the static weak-field approximation. The framework has been preliminarily validated on galactic scales through SPARC data, with four testable qualitative predictions and clear falsification conditions provided.
Ma et al. (Fri,) studied this question.