Dallin H. Oaks teaches Heavenly Mother and Heavenly Father are the parents of our spirits.
Dallin H. Oaks, "The Great Plan," Conference Report, April 2020, accessed October 25, 2021
All of this is part of a divine plan whose purpose is to enable the children of God to be exalted and become like Him. Referred to in the scriptures as the “great plan of happiness,” “the plan of redemption,” and the “plan of salvation” (Alma 42:8, 11, 5), that plan—revealed in the Restoration—began with a Council in Heaven. As spirits, we desired to achieve the eternal life enjoyed by our heavenly parents. At that point we had progressed as far as we could without a mortal experience in a physical body. To provide that experience, God the Father planned to create this earth.