To parallel park, you:
1. Go into the space diagonally.
2. Swing the end that’s still sticking out into the road round into the spot.
For #1, it works just fine forwards.
However with step #2 you need to move part of the car sideways. Only the steered wheels can move the car sideways. Since the front wheels do the steering, if you enter the space forwards, the part of the car sticking into the road has un-steerable wheels and therefore can’t move sideways at all.
Incidentally, it’s the same with the fact you can’t reverse out of a parallel parked spot.
TLDR because the steering is only at one end of the car.
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