The Standard Model of Cosmology (ΛCDM) postulates that 95% of the universe consists of invisible entities: "Dark Matter" to sustain galactic rotation curves and "Dark Energy" to drive cosmic expansion. We demonstrate that these anomalies are mathematical artifacts stemming from a dimensionally incomplete thermodynamic equation of state. Standard cosmology models the universe as a 3D isotropic spatial void, assuming an energy equipartition of P3D = 1/3 ρc². By replacing the passive void with the Structured Scalar Medium (SSM)—a high-stiffness, 5D Lorentz-Invariant Superfluid composed of Counter-Rotating Helical Pairs (CHP)—we formally correct the Friedmann thermodynamic partition to the strict Cl3,1 holographic boundary partition: P4D = 1/4 ρ(cHST)². This medium is strictly characterized by its Vacuum Elastic Modulus (ξHST ≈ 7.013 x 10^16 N/m²) and its geometric coupling efficiency, formally derived in Paper 1 as the Fine Structure Constant (α). We mathematically prove that standard cosmology overestimates the true inertial mass of the universe by exactly 100% (Mtrue = MSM / 2). By correcting this metric, we derive Bell Gravity (GBell) as the Holographic Tension Limit of the 5D bulk. Consequently, we resolve "Dark Matter" as Gravitomagnetic Inductance (Bg)—the macroscopic torsional wake generated by rotating galactic macro-dielectrics—and formally map the Cosmic Web via Branched Flow fluid dynamics. Furthermore, we resolve the Cosmological Constant Problem (10^120 discrepancy) via the Geometric Sequestration Power Law (E ∝ m^7) and the Thermodynamic Engine Identity (dS = dP/dt), proving that vacuum energy is mechanically bound within the longitudinal coiling of the universal lattice. Finally, we provide the formal coordinate structures, including the Helical Torsion Metric and the Bell Matrix (MBell), establishing the definitive cosmological architecture required for the subsequent total unification of General Relativity and Quantum Mechanics.