There were several theories to explain the reason of the appearance of hybrid vigour in corn or other crop plants, but no one was reported as the best. If we know, it will be easier to have .
On maize genetic and molecular traits support positive heterosis but it seems that there is no a winning theory about a leading factor if not a combination of causes that fall under a common effect as in http://brendelgroup.org/WikiVB/data/media/_SCRATCH/cmsORIG/tips12-427.pdf
The most prominent theories that try and explain hybrid vigour centre around dominance and overdominance effects. The one theory that isn't heard or known about so much is the one related to epigenetic variation in the form of DNA methylation. In my own view, I don't think there is one 'best' theory to explain heterosis, but rather it may be a combination of effects relating to epigenetics, allelic variation, and the interaction with the environment.
Please see the following links to papers; I hope they are useful.