A double-sided 3D trench electrode detector (DS-3DTED) structure is proposed in this work to investigate the manufacturing process implementation of 3D detectors for high-energy physics, x-ray spectroscopy and x-ray cosmology applications. The device's electrical characterization, including electrostatic potential and electric field distributions, I–V, C–V, full depletion voltage and transient current with x-ray incidence, was performed with Synopsys® Sentaurus TCAD tools. In addition, a manufacturing method to realize the DS-3DTED device is presented. A 311 μm deep trench has been achieved through the Bosch process on the IMECAS 8-inch CMOS platform to verify the feasibility of the device structure. The maximum depth-to-width ratio is close to 105:1 when the trench width is 2 μm, which is an excellent foundation for manufacturing future 3D detector with a large fill factor and small dead region.