In this study, we propose a double exposure phase-controlled laser interference lithography (DE-PCLIL) approach in 4 + 1 beams interference to design a three-dimensional (3D) racemic helical periodic nanostructure. The explicit azimuthal rotation of each beam by π/2 between the two exposures and the resultant intensity distribution discover the racemic 3D helix structure arranged in the square unit cell. The proof of concept is experimentally demonstrated by recording a series of cross-sectional images at different z-planes of the volumetric interference pattern on a CMOS camera using a spatial light modulator (SLM). Additionally, we propose an approach to realize tapering in such a geometry through a slight variation of the interference angle in both exposures. We numerically investigated optical modes and circular dichroism (CD) characteristics of the racemic helix metamaterial. The racemic helix metamaterial structure offers an angle of incidence and polarization-insensitive coupled mode. Through numerical studies, we propose an alternative way to bring 3.4-fold CD signal enhancement by varying the phase of a particular handed helix only through modulating the local chiral field. Such 3D structure is profound with perfect absorption in broad spectral regions, potentially suited for plasmonic absorber-based photovoltaic and photo-catalysis applications.