A Metal Oxide Semiconductor (MOS) cell design has traditional planar cells extending in a first dimension, and trenches with their length extending in a third dimension, orthogonal to the first dimension in a top view. The manufacturing process includes forming a horizontal channel, and a plurality of trenches discontinued in the planar cell regions. Horizontal planar channels are formed in the mesa of the orthogonal trenches. A series connected horizontal planar channel and a vertical trench channel are formed along the trench regions surrounded by the first base. The lack of a traditional vertical channel is important to avoid significant reliability issues (shifts in threshold voltage Vth). The planar cell design offers a range of advantages both in terms of performance and processability. Manufacture of the planar cell is based on a self-aligned process with minimum number of masks, with the potential of applying additional layers or structures.