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Nobody knows what they are. They are not waves and particles at the same time just because they have characteristics of a wave AND an particle any more than you are a dog and a human at the same time because you have tongue like a dog and feet like a human.
They have to be measured.
The measurement s find that they have characteristics of a wave, characteristics of a particle.
Quantum field theory is what describes how the measurements change and interact.
Nobody has a clue. Nobody knows what energy is or what reality is.
We just measure it, observe it, describe it.
It just happens that as we can measure more accurately, we get more confuse.