QT-EST: Quantum Torsion — Emergent SpaceTime. A Two-Parameter Model Deriving Particle Masses, Coupling Constants, Dark Matter, and Newton's Gravitational Constant from Icosahedral Lattice Geometry

This paper presents QT-EST, a model in which physical space is described as a globally frustrated elastic field with local icosahedral (Iₕ) symmetry. The model uses exactly two parameters: the golden ratio φ=(1+√5)/2, fixed by the geometry of the three-dimensional Penrose quasicrystal, and a single energy quantum C=1.6294 meV, calibrated to the neutrino mass-splitting scale Δm²₂₁. From these two inputs the model derives: the mass spectrum of 15 Standard Model particles (accuracy better than 1.5% for all, better than 0.1% for most), the CKM and PMNS mixing angles, the fine-structure constant, the dark-matter-to-baryon density ratio (2.0% from the observed Planck value), and — the principal new result of this edition — Newton's gravitational constant (0.095% deviation). Open problems, including the origin of the variable mass-formula exponent, an independent derivation of the third neutrino mass, and the status of the strong CP problem, are discussed explicitly without overstating the degree to which they are resolved.