The physical world with all its entities is presented here as made of compressible fluid, where vortices are the particles, while the ambient fluid is the force field between them. The fluid lives in a Newtonian space-time, i.e. flat, 3D, and non-relativistic, however, special relativity and general relativity emerge at the level of the vortices. Interaction between particles and the surrounding fluid reflects on interaction between the particles which results in electromagnetic forces. The writhe of each vortex can be left or right-handed, which results in a positive or negative electrical charge, making particles and anti-particles mirror images of each other. Other processes include combination and separation of vortices to give weak and strong interactions. Processes like particle creation and annihilation are modeled as unwinding of two mirror vortices, or dividing a zero-writhe vortex into two vortices with mirrored writhe. The final theory leads to a unified view of GR and QFT, and is free from all types of singularity. This includes a description of black holes and the dynamics of big bangs, as well as the elimination of the need for renormalization. The new theory introduces slight modifications to the current ruling fundamental theory, and this allows testing the theory.