reff : http://www.thisisbarry.com/#!Lucy-2014-Explained
The theory the movie sides with is that when the brain works close to the 10% capacity (which is the amount the average mind uses), humans will function as we know them to. Humans will have a conscience and cognisense. This is basically everyone we know.
The 10% theory is shunned upon by many, but let us ignore that for the sake of the movie.
When humans start to tap into more of their brains, the movie suggests that the humans will not be restricted by touch to access things (mechanical force). Lucy is able to access wireless networks by plugging into it mentally. The theory is that with higher % of brain usage, humans can access and use the electromagnetic fields just like we pick up a glass of water with our hands. In our world today, this is supernatural but the movie suggests that it is not supernatural but just a higher state of existence.
As Lucy's brain function elevates further and further, she is able to
tap into and use all forms of energy around her. She can look into the
past or the stars and galaxy because they are all forms of light
energy that she can access. (eg: The reflection of yourself in a
mirror is you looking at the past because light takes finite time to
travel from you to the mirror and back to your eyes)...
...The final disintegration bit was a little outrageous. The theory there is that with 100% tapping of a brain's functions, you don't need to exist in the physical form of a human at all. She becomes an omnipresent conscience that is connected through pure energy. Pure energy that can alter other form of energy as she likes. She is able to control electromagnetic fields to get networks to send out SMSs, SMSs are after all signals that are sent to the phone over a wireless network.
Some of the concepts posed by the film borderline with insanity, but hope that answered your question. :)