Does The Theory of Creation have a parallel explanation, with evidence?
Absolutely! But, more to the point; your question asked "Why Do Whales And Dolphins Have Lungs And Not Gills?"
Answer: because that's the way god created them!
Now, hereÃ¢â‚¬â„¢s the really cool part; evolutionists have nothing but a priori opinion (not empirical evidence, nor any evidence using the scientific method) for any of this. And, evolutionists attempt to say that they Ã¢â‚¬Å“know that the whale has evolved from land mammals over the course of millions of yearsÃ¢â‚¬Â, but they do this with absolutely no evidence. And they conveniently forget that (according to the evolutionary model) that the whale ancestor first had to come from the water, before they went back to the water!
So, what happened? They didnÃ¢â‚¬â„¢t like land after all? They decided, this dry land stuff stinks, IÃ¢â‚¬â„¢m going back to the sea? If thatÃ¢â‚¬â„¢s the case, wouldnÃ¢â‚¬â„¢t this actually be de-evolution?