A gallium nitride (GaN) boundary conduction mode (BCM) dual-boost ac-dc converter for low-voltage electromagnetic energy harvesting (EH) is presented in this article. The μW-to-mW EH system is very susceptible to any tiny losses from power converters, interconnections, and system parasitic. To have better utilizations of harvested energy, an output power enhanced power conversion design is proposed. First, impedance matching is satisfied between electromagnetic generator and ac-dc converter to achieve maximum delivered power. The ac-dc converter is designed under BCM for constant input impedance. EH's winding inductance is employed as the boost inductor in the ac-dc converter. A codesign principle for converter on-time with electromagnetic generator's winding characteristics is revealed. Second, power transistors in EH low-voltage conversion are optimized to realize high efficiency. Power transistors' low-voltage switching characteristics are significantly different from high-voltage situation with no or little miller plateau region. Low-voltage power transistors are compared from both device characteristics and calculated power loss to provide device selection guidance. A GaN-based dual-boost ac-dc converter under BCM operation with constant on-time controller is designed in this article to provide 3.3 V output for a 500-Ω load resistor. It achieves peak efficiency of 82.4% for open-loop operation at 0.6 V/100 Hz input and peak efficiency of 72.3% for close-loop operation at 0.75 V/100 Hz.