Cellular development follows a stochastic yet rule-governed trajectory, though the underlying principles remain elusive. Here, we propose that cellular development follows paths of least action, aligning with foundational physical laws that govern dynamic systems across nature. We introduce a computational framework that takes advantage of the deep connection between the principle of least action and maximum entropy to model developmental processes using Transformers architecture. This approach enables precise quantification of entropy production, information flow curvature, and local irreversibility for developmental asymmetry in single-cell RNA sequence data. Within this unified framework, we provide interpretable metrics: entropy to capture exploration-exploitation trade-offs, curvature to assess plasticity-elasticity dynamics, and entropy production to characterize dedifferentiation and transdifferentiation. We validate our method across both single-cell and embryonic development datasets, demonstrating its ability to reveal hidden thermodynamic and informational constraints shaping cellular fate decisions.