First let’s start with a definition of Cosmogony from Wikipedia:
Cosmogony (or cosmogeny) is any scientific theory concerning the coming into existence (or origin) of either the cosmos (or universe), or the so-called “reality” of sentient beings. Developing a complete theoretical model has implications in both the philosophy of science and epistemology. The Big Bang theory is the prevailing cosmological model of the early development of the universe. http://en.wikipedia.org/wiki/Cosmogony
This article examines the Vedanta inspired spiritual philosophy that underpins David Lynch’s work.