This paper presents a novel unified electromagnetic theory of matter based on helical photon structures with localized potential singularities. The theory proposes that all elementary particles emerge from electromagnetic field configurations in curved spacetime, with charge arising from polarization at spacetime discontinuities and mass from temporal linkage patterns. It demonstrates that a helical electromagnetic potential with three zeros per wavelength satisfies Maxwell's wave equation in the delta function limit. This model, which we call the Dynamic Impedance Particle Model, reinterprets rest mass as a dynamic impedance to acceleration. In this framework, the electron is not a point particle with intrinsic mass but an electromagnetic system of two 'half-photons' trapped in a temporal loop, propagating alternately forward and backward in time. It defines a Hamiltonian for this system and show that inertia is an emergent property arising from the energy required to maintain the system's coherence as it is forced to accelerate. The relativistic mass increase is a direct consequence of the Doppler effect on the momenta of the two counter-propagating phases, providing a geometric explanation for the Lorentz transformations. This model accounts for the observed properties of the electron, including charge, spin, and relativistic behavior, and offers a deterministic, physically grounded alternative to wave-function based approaches.