The ETA Physics Cognitive Model deeply analyzes the laws of physics cognition from a cognitive perspective. The model consists of 11 specific cognitive steps, divided into three cognitive stages: Experimental Physics (E), Theoretical Physics (T), and Applied Physics (A). The ETA Physics Teaching Method, centered on the laws of physics cognition, emphasizes systematic inquiry-based learning. It guides students to start from observing physical phenomena, gradually build theoretical frameworks, and apply them to practical problems, ultimately enhancing scientific literacy and innovative abilities. Taking the teaching of "Photoelectric Effect and Einstein's Photon Hypothesis" as an example, this paper reconstructs the teaching content and conducts teaching in accordance with the requirements of the ETA Physics Cognitive Model and the ETA Physics Teaching Method. It demonstrates a complete process of physics cognition, teaching, and learning, clarifying the relationships between experiment, theory, and application, as well as the connection between scientific exploration and technological application.