You don't want to replace the SRS module. That's the module they're referring to when the talk about setting a crash code and needing to replace the ECM. Some things don't translate well from the Korean. When the manuals for your car were printed, any computer was called an ECM. It can be quite confusing if you're not very comfortable with exactly what's going on.
Again, it has nothing to do with your starting problem. The fact that unplugging and replugging the SRS module and then attempting to start allowed one spark is likely nothing more than coincidence. If the ECM thinks it knows what's happening and then gets confused, then you would get exactly this one spark scenario. It probably has everything to do with the exact position of the engine when you cranked and nothing more.
If I recall correctly, your crank sensor bolts into the cylinder block, not the transmission bellhousing, right? If so, there should be teeth on a wheel attached to the crankshaft inside that hole. If it bolts into the bellhousing, it reads the flywheel (manual) or stamped flexplate (automatic), but I'm pretty sure that system was only used on the Scoupe, not the Accent or Elantra.
So, here's the deal. The fact that the inside end of the crank sensor was damaged is your big clue. If there is no damage to the outside portion, then you definitely have a problem with the tone wheel (the wheel with the teeth that's attached to the crankshaft-- see the three possibilities above). Even if there is damage on the outside portion of the crank sensor and it was damaged by collision, it could have dented the tone wheel and this could be causing the problem. Wherever this tone wheel is, you need to check for it being bent, damaged, broken, or loose.