This article presents a complete mathematical model for a Unified Field Theory (UFT) where the physical vacuum is interpreted as a superdense, superfluidic ether. Drawing from V.P. Oleinik’s description of the electron as an open, self-organizing system, we define the fundamental particle as a toroidal magnetic soliton — a Unitary Magnet. We derive the ether density from first principles at the Planck scale, obtaining ρP ≈ 5.15 × 1096 kg/m3. To resolve the apparent discrepancy between this theoretical density, observed nuclear matter density (∼ 1017 kg/m3), and the effective density used in the mass formula (∼ 1013 kg/m3), we introduce a universal scaling constant β = 10−4. All densities are uni- fied by ρ(k) = ρP · βk, where k is the topological reduction exponent. Matter is shown to be a low-density topological excitation within an ultra-dense substrate. The unification of gravity (pressure gradient) and electromagnetism (vorticity) emerges naturally from the fluid dynamics of the ether.