This paper proposes a new Theory of Everything (TOE) based on two-dimensional photons. The theory assumes that 2D photons exist as a medium throughout the universe, aiming to explain all matter and physical phenomena through this concept. Protons and electrons are formed as 2D photons fold into 3D structures, while dark matter, black holes, and space outside the universe are explained as photons transformed into a 1D state. The paper also points out limitations in existing quantum mechanical interpretations and presents a new perspective on the fixed form of matter. It suggests methods to experimentally verify the role of photons as a medium and offers a new viewpoint on the creation of the universe. This research attempts to explain the essence of matter and the universe through a simple and intuitive approach rather than complex mathematical structures, seeking to overcome the limitations of existing physics theories.