Why do carrier oils smoke when heated?

When heated up higher than about 75C/167F, carrier/fixed oils will emit some sort of smoke that appears as though it is evaporating; however, none of the articles I have found have an explanation that directly answers this.

So why is that happening, or WHAT is that happening?  Wouldn't the smoke be oil evaporation?

To be clear, I am referring to all unsaturated (both mono- and poly-) vegetable/plant based oils, NOT synthetic esters or petroleum based oils.

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