Halo abundance and structure play a central role for modeling structure formation and evolution. Without relying on a spherical or ellipsoidal collapse model, we analytically derive the halo mass function and cuspy halo density (inner slope of −4/3) based on the mass and energy cascade theory in dark matter flow. The hierarchical halo structure formation leads to halo or particle random walk with a position-dependent waiting time tau _g. First, the inverse mass cascade from small to large scales leads to the halo random walk in mass space with tau _gpropto m_h^{-lambda }, where m_h is the halo mass and lambda is a halo geometry parameter with predicted value of 2/3. The corresponding Fokker-Planck solution for halo random walk in mass space gives rise to the halo mass function with a power-law behavior on small scale and exponential decay on large scale. This can be further improved by considering two different lambda for haloes below and above a critical mass scale m_h^*, i.e. a double-lambda halo mass function. Second, a double-gamma density profile can be derived based on the particle random walk in 3D space with a position-dependent waiting time tau _g propto Phi (r)^{-1} propto r^{-gamma }, where Phi is the gravitational potential and r is the particle distance to halo center. Theory predicts gamma =2/3 that leads to a cuspy density profile with an inner slope of −4/3, consistent with the predicted scaling laws from energy cascade. The Press-Schechter mass function and Einasto density profile are just special cases of proposed models. The small scale permanence can be identified due to the scale-independent rate of mass and energy cascade, where density profiles of different halo masses and redshifts converge to the -4/3 scaling law (rho _h propto r^{-4/3}) on small scales. Theory predicts the halo number density scales with halo mass as propto m_h^{-1.9}, while the halo mass density scales as propto m_h^{4/9}. Results were compared against the Illustris simulations. This new perspective provides a theory for nearly universal halo mass functions and density profiles.
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