growing an epitaxial layer over a substrate;

forming a plurality of gates in the epitaxial layer, wherein the plurality of gates comprises a first gate trench, a second gate trench, and a third gate trench;

forming a breakdown voltage enhancement and leakage prevention structure in the epitaxial layer, comprising a body ring structure, wherein the body ring structure is formed through an implantation process and is a concentric ring structure;

forming a first source region and a second source region in the epitaxial layer, wherein the first source region is between the first gate trench and the second gate trench, and the second source region is between the second gate trench and the third gate trench;

forming a gate-source Electrostatic Discharge (ESD) diode structure over the epitaxial layer;

forming a source contact connected to the first source region, the second source region, and a first terminal of the gate-source ESD diode structure, and a gate contact connected to the plurality of gates and a second terminal of the gate-source ESD diode structure; and

forming a drain contact on opposing sides of the epitaxial layer of the source contact.