The roll-off is the consequence of how a fucntion of the form \$\frac{1}{1 + s}\$ behaves as the frequency rises. \$s\$ is a complex variable, and the frequency domain is along the positive imaginary axis, in other words we substitute \$s = j\omega\$ to obtain \$\frac{1}{1 + i\omega}\$, and considering positive values of \$\omega\$.
The amplitude is the modulus: \$\left|\frac{1}{1 + j\omega}\right|\$, and the decibels are 20 times the base 10 log of that.
The modulus of a complex value is the square root of the product of it and its complex conjugate: \$|z| = \sqrt{z\bar z}\$. Thus:
$$\left|\frac{1}{1 + i\omega}\right| = \sqrt{\frac{1}{\left(1 + j\omega\right)\left(1 - j\omega\right)}} = \sqrt{\frac{1}{1 + w^2}}$$
For large values of \$\omega\$, that just reduces to approximately \$\displaystyle\frac{1}{w}\$, since the inside of the square root reduces to approximately \$\displaystyle\frac{1}{w^2}\$.
Of course, \$\displaystyle\frac{1}{w}\$ cuts in half with each doubling of frequency, which is approximately a -6db drop.
So it all boils down to the rate of shrinkage of an n-degree polynomial as the independent variable grows large. First order is \$1/x\$: amplitude cuts in half every octave, thus -6db. Second order is \$1/x^2\$: amplitude cuts four-fold every octave, thus -12dB.
"Order" is the order of the polynomial in the denominator. An n-order polynomial in the denominator gives rise to n poles, so that's where we get "one pole filter", "two pole", etc.