  Milne cosmology has recently been shown to be in broad agreement with most
cosmological data while being free of the problematic notions of standard
cosmology such as the dark sector. In this paper a broken symmetric unified
theory of gravity and electromagnetism is introduced which has a Milne metric
under a certain geometric condition. Strikingly, particles (dyons) emerge as
topological charges in this theory provided the torsion vector $\Gamma_i$ is
curl-less.
