Trench-gate vertical MOSFET manufacturing method

A method includes etching first and second dielectric regions in a substantially isotropic manner through first and second openings of a mask layer to create first and second trenches. The first and second dielectric regions are disposed on opposite sides of a mesa of semiconductor material, the mesa having first and second sidewalls that respectively adjoin the first and second dielectric regions. The first and second dielectric regions in the first and second trenches are then etched in a substantially isotropic manner to expose the first and second sidewalls. A gate oxide is formed on the first and second sidewalls of the mesa.