To my understanding, matter and energy are one and the same. Shifting from $E$ to $M$ in Einstein's famous equation requires only a large negative acceleration. If $M$ really is $E/c^2$, does that make matter the solid state of energy? I've read a lot about positron-electron collisions at high energies creating larger particles, and there is obvious matter conversion in fusion and fission reactions, but I can't find anything describing the physics of the conversion from energy to matter, rather than the interactions of what is already matter.
Specifically, the thing I'm getting hung up on is the reason energy would take on a solid state in the first place. If energy is represented by waves, how does it become particles? If gravity is determined by mass, and mass is nothing more than static energy, does that make gravity a static-electromagnetic force?