From what I understand, inertial frames are the ones in which the momentum of every particle in the universe gets well accounted for. Like if there's any particle losing momentum, another particle somewhere must gain the same momentum, and this exchange of momentum can always be attributed to one of the four fundamental forces.
Non-inertial frames are the ones in which particles gain momentum out of nowhere, with no account of what fundamental force caused it (as no fundamental force causes it).
If we talk about the Earth surface frame, particles here gain momentum out of nowhere all the time. Just look at the falling particles. In reality (seen from an actual inertial frame), this momentum is accounted for by an equal momentum lost/ gained by Earth, but as Earth is at rest in the Earth frame, Earth gains no momentum in the Earth frame, and hence the extra momentum gained by literally every falling object gets unaccounted for in the Earth frame!
But then why do we say things like 'Earth is an almost inertial frame as centrifugal and Coriolis forces are negligible'. I know they're negligible, but why don't we talk about the unaccounted momentum that falling objects gain out of nowhere?