We revisit high energy factorization for gluon mediated inclusive Deep Inelastic Scattering (DIS) for which we propose a new semi-classical approach that accounts systematically for the longitudinal extent of the target in contrast with the shockwave limit. In this framework, based on a partial twist expansion, we derive a factorization formula that involves a new gauge invariant unintegrated gluon distribution which depends explicitly on the Feynman x variable. It is shown that both the Regge and Bjorken limits are recovered in this approach. We reproduce in particular the full one loop inclusive DIS cross-section in the leading twist approximation and the all-twist dipole factorization formula in the strict x = 0 limit. Although quantum evolution is not discussed explicitly in this work, we argue that the proper treatment of the x dependence of the gluon distribution encompasses the kinematic constraint that must be imposed on the phase-space of gluon fluctuations in the target to ensure stability of small-x evolution.
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