well who created the first piece of "mega sperm" that started it all Einstein?
The origins of life is not something the TOE covers.
Evolution doesn't say. Evolution starts when life originates and proceeds from there. There is no scientific theory about the origin of life. There are several competing hypotheses about how life originated, but these have not yet risen to the level of theory. In short, the best scientific answer is "we don't know, but we're working on it."