One in 36 children were identified with autism in 2020, a 22% increase from 2018 and a 98% increase from 2010. Simultaneously, attention-deficit/hyperactivity disorder (ADHD) diagnoses increased 36% from 2003 to 2016–2019. Despite this surge, their etiologies remain largely unknown. However, numerous studies document higher incidences of mitochondrial abnormalities in affected individuals. Additionally, acetaminophen has been implicated in these disorders in longitudinal studies and murine models. This paper is a compilation of literature aiming to explore a theoretical framework for acetaminophen-induced mitochondrial damage in utero. It focuses on a toxic metabolite of acetaminophen, N-acetyl-p-benzoquinone imine (NAPQ1), and its role in neuroinflammation. Based on our findings, we recommend further research studying fetal mitochondria after maternal acetaminophen usage.