This paper presents the Enhanced Fractal-Resonant Ocean of Light (eFROL v5.0), also referred to as the Universal Theory of the Quantum Ocean of Light (UT QOL). In light of the longstanding disconnect between quantum theory and general relativity and the unresolved puzzles regarding dark matter, dark energy, particle mass origins, and the nature of consciousness, our model establishes a unified frame- work in which all observable phenomena emerge from a single, dynamic, non-local and fractal substrate, the Fractal-Resonant Ocean of Light.The theory is built on the concept of a resonant (lumion) field that pervades an abstract, fractal space. This field exhibits non-local interactions that may propagate instantaneously (pre-light cone) and at finite speeds (light cone). Through the processes of quantum decoherence and wave function collapse, stable resonant patterns emerge, ultimately manifesting as the observed classical structures. Furthermore, the theory introduces a multi-level hierarchy of dynamics: from the sub-quantum to quantum, classical, dark, and post-dark regimes. Each level corresponds to a specific resonant state and is interrelated by interference phenomena such that in any given experiment only the dominant level and its two adjacent levels are directly observable.In this paper we establish the mathematical foundations of eFROL, detailing the construction of a fractal measure, non-local fractional derivatives, a complex Lagrangian formulation incorporating resonant and decoherence operators, and coupling terms that integrate with standard model fields as well as elements accounting for cognitive processes. We also discuss numerical algorithms for simulating the dy- namics of the lumion field under extreme gravitational conditions, experimental predictions including those from high-precision interferometry and cosmological observationsand the philosophical implications of a unified multi-level theory of reality and consciousness.