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The rapid development of Multimodal Large Language Models (MLLMs) has led to growing interest in egocentric video understanding, specifically the ability for MLLMs to recognize fine-grained hand-object interactions, track object state changes over time, and reason about manipulative processes in dynamic environments from a first-person perspective. However, existing egocentric video benchmarks suffer from \textbf{limited grounded rationale evaluation}, offering limited support for fine-grained operation-centric reasoning and rarely examining whether model rationales are grounded in explicit spatio-temporal evidence. To address this gap, we introduce \textbf{EgoCoT-Bench}, a fine-grained egocentric benchmark for grounded and verifiable operation-centric reasoning with explicit step-by-step rationale annotations. Overall, EgoCoT-Bench comprises 3,172 verifiable QA pairs over 351 egocentric videos separated into four task groups for a total of 12 sub-task groups, encompassing perception and retrospection, anticipation, and high-level reasoning. The benchmark is constructed through a spatio-temporal scene graphs (STSG) guided generation framework and is further refined by human annotators to ensure correctness, egocentric relevance and fine-grained quality. Experimental results show continuing difficulties with egocentric fine-grained reasoning and further reveal that many multimodal models produce explanations that are answer-correct, but have evidence that is inconsistent with the answer. We hope EgoCoT-Bench can serve as a useful testbed for grounded and verifiable reasoning in egocentric video understanding. Project page and supplementary materials are available at: this https URL.