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Quipu is a theoretical megastructure in cosmology, proposed as the largest known structure in the observable universe in terms of its length. Named after the ancient Inca recording device made of knotted strings, the Quipu is conceptualized as an intricate, filamentary network of galaxy clusters, superclusters, and voids, forming a vast cosmic web that spans billions of light-years. This structure represents the largest scale of organization in the universe, emerging from the gravitational clustering of dark matter and baryonic matter over cosmic time. [1] [2]