[guided]The point of this step is to isolate the special algebraic fact that makes polyconvexity useful. Convexity of $G$ will apply only after we know that the average of the input $M(A+\nabla\varphi)$ is exactly $M(A)$.
Let $u:V\to\mathbb R^m$ be the smooth map
\begin{align*}
u(x):=Ax+\varphi(x).
\end{align*}
Then, for every $x\in V$,
\begin{align*}
\nabla u(x)=A+\nabla\varphi(x).
\end{align*}
Fix a minor order $k\in\{1,\dots,r\}$, row indices $I=(i_1,\dots,i_k)\in\mathcal I_k$, and column indices $J=(j_1,\dots,j_k)\in\mathcal J_k$. We must prove
\begin{align*}
\int_V \det((\nabla u(x))_{I,J})\,d\mathcal L^n(x)
=
\mathcal L^n(V)\det(A_{I,J}).
\end{align*}
This is precisely the null Lagrangian property of minors, and here is the mechanism. For each $a\in\{1,\dots,k\}$, define $u_{i_a}:V\to\mathbb R$ by $u_{i_a}(x):=(Ax)_{i_a}+\varphi_{i_a}(x)$. The coefficient of the coordinate form $dx_{j_1}\wedge\cdots\wedge dx_{j_k}$ in $du_{i_1}\wedge\cdots\wedge du_{i_k}$ is $\det((\nabla u(x))_{I,J})$. Because $d^2=0$, the Leibniz rule gives
\begin{align*}
d(u_{i_1}\,du_{i_2}\wedge\cdots\wedge du_{i_k})=du_{i_1}\wedge\cdots\wedge du_{i_k}.
\end{align*}
Thus this minor is a divergence in the active coordinates indexed by $J$. Applying the same identity to the affine map $x\mapsto Ax$ and subtracting, the difference $\det((A+\nabla\varphi)_{I,J})-\det(A_{I,J})$ is the divergence of a smooth vector field whose coefficients contain at least one factor from $\varphi$. Since $\varphi\in C_c^\infty(V;\mathbb R^m)$, that vector field has compact support in $V$. [Integration by parts](/theorems/2098) against the constant function $1$ gives
\begin{align*}
\int_V \operatorname{div} F(x)\,d\mathcal L^n(x)=0
\end{align*}
for each compactly supported smooth vector field $F:V\to\mathbb R^n$ obtained in this way.
Thus the integral of the difference vanishes, and only the affine part remains:
\begin{align*}
\int_V \det((A+\nabla\varphi(x))_{I,J})\,d\mathcal L^n(x)
=
\int_V \det(A_{I,J})\,d\mathcal L^n(x).
\end{align*}
Since $\det(A_{I,J})$ is constant in $x$, this becomes
\begin{align*}
\int_V \det((A+\nabla\varphi(x))_{I,J})\,d\mathcal L^n(x)
=
\mathcal L^n(V)\det(A_{I,J}).
\end{align*}
The argument applies to every minor component of $M$. Hence
\begin{align*}
\frac{1}{\mathcal L^n(V)}\int_V M(A+\nabla\varphi(x))\,d\mathcal L^n(x)=M(A).
\end{align*}[/guided]