The significant attention garnered by thermally regenerative electrochemical cycles (TRECs) is due to their remarkable heat to electricity efficiency in harnessing low-grade heat from energy conversion systems, by addressing the prominent energy challenges associated with waste heat recovery and refrigeration. For a single unit, TREC undergoes four distinct working processes, discharging, heating, charging, and cooling to complete a closed-loop thermodynamic cycle for energy conversion. However, this single unit cannot produce electricity continuously, leading to intermittent power output and significant heat consumption during the heating phase. To address this limitation, current research introduces a novel concept by employing two rotating layers of TREC units, aimed at overcoming the associated problems of discontinuous power output. This system can notably improve energy conversion efficiency by realizing uninterrupted power output and curtails heat absorption. In this work, high-performance TREC device's structure design, working principle, operational processes, and mathematical models are described in detail. Moreover, based on numerical calculations, impact of various key factors including the number, height, and radius of units were thoroughly examined and it was observed that the number and height of units have a substantial impact on the performance of the TREC device. The findings show that, under specific conditions, the device is capable of generating 12.876 mJ of net work at a current density of 124 mA/g. Furthermore, the TREC device achieves an impressive heat-to-electricity efficiency of 10.32 %, equivalent to 68.78 % of the Carnot cycle efficiency. This innovative rotating concept offers a promising solution for achieving continuous and highly efficient energy output from the TREC device, further enhancing its practical application viability.