At one point, the developing human organism is a ball of cells with a few layers. OK with that?
The intestines form from folds in one of those layers, kind of like making folds in a sheet. The very ends of the folds, where the cloth of a sheet actually bends, become tubes. These tubes become intestines.
The rest of the cloth that folded is still there, flat against itself, and provides a support scaffold called mesentery.
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