Step 1: Understanding germ layers.
During early embryonic development, cells differentiate into three primary germ layers: endoderm, mesoderm, and ectoderm.
Step 2: Sequence of formation.
The endoderm is the first germinal layer to be formed during gastrulation in human embryos.
Step 3: Role of endoderm.
Endoderm gives rise to the lining of the digestive tract, respiratory tract, and associated organs.
Step 4: Conclusion.
Hence, the first germinal layer formed is endoderm.