Sure, why not?
Just because our brains demand all questions be answered in ways our brains can comprehend, does not require the universe to operate in such a fashion.
So I ask again, why cannot matter come from nothing?
if matter can come from nothing, and if the first cell came from nothing, and then another and another and another, then why has that phenomenon never been observed to have occurred again?
Sure, why not make it up as you go along?