n this article a first attempt at formalizing a new approach to the grand unified theory is introduced. This theory named NUVO is based primarily on considering two aspects of inertia. The first aspect is how a mass couples to space, introducing definitions to distinguish massive particles from massless particles. The second aspect is space’s availability to couple to massive particles. In essence these are the two contributions of inertia; mass and space. Postulates, clarifications, and a mathematical structure are introduced. Part 1 covers the physics of the very large (cos- mic), laying ground work for part two which applies the structure to the very small (quantum). The cosmic application of the theory will show a strong correlation to empirical data and correspondence to General Rela- tivity, including; time dilation, length contraction, and orbital advances. Departing from the canonical findings of General Relativity by predicting a quantization of physical units under the effect of acceleration and or gravity.