Microfluidic impedance-based devices offer a simple method for counting and sizing particles and cells in fields of biomedical research and clinical diagnosis. In this work, we present design, fabrication and operational characteristics of a novel high throughput original MEMS-based Coulter counter. This microfluidic device possesses two sub channels including two pairs of coplanar Au/Cr electrodes in each channels which allows double detection of the particles simultaneously and increases the throughput. The present design provides minimizing the cross talk and obviating the need for hydrodynamic focusing of the sample particles by adjusting Y shape insulation obstacle in direction of flow. Moreover, reducing coincidence events and removing electrode polarization effect were purposed by applying optimum sizes for electrodes considering the ease of fabrication and low costs. The reliability of the novel device was evaluated for polystyrene particles and cancer cells in conductive solutions. Results, which were recorded as relative resistance pulses across four sensing zones, illustrate the capability of the double-channel proposed device in detecting, counting and sizing 10 and 20 µm polystyrene particles. The superiority of present design was proved by relative counting error of below 3 and 11% for the 10 µm and 20 µm particles, respectively and a throughput of hundreds particles per second. Aiming at demonstrating the functionality of the proposed device in the biomedical area, counting of SP2/0 cells was performed. The measured counting outputs for cells in the size range of 5.63–17.6 µm were validated with results of hemocytometer cell counter, with relative error less than 7%.