This study proposes a theoretical framework and a strategic roadmap for applying Digital Twin technology to address the dual challenges of heritage conservation and sustainable tourism development in Vietnam. Utilizing a systematic literature review and qualitative case study analysis, the research demonstrates that current heritage digitization efforts in Vietnam primarily result in static 3D models, lacking the real-time data connectivity and simulation capabilities that are core elements of a true Digital Twin. Grounded in the theoretical foundations of the Socio-technical systems (STS) theory and the technology acceptance model (TAM), the study develops an integrated conceptual model. This model elucidates the relationship among technological, organizational and social factors in the deployment of Digital Twin technology. It suggests that the successful application of the Digital Twin can advance proactive conservation and sustainable tourism goals, aligning with the principles of UNESCO and UNWTO. Finally, the research proposes a detailed roadmap for the 2025–2035 period, along with specific policy implications, aimed at fostering a sustainable digital ecosystem for Vietnam's cultural heritage.