A method of fabricating a device using a multi-layered wafer that has an embedded etch mask adapted to map a desired device structure onto an adjacent (poly)silicon layer. Due to the presence of the embedded mask, it becomes possible to delay the etching that forms the mapped structure in the (poly)silicon layer until a relatively late fabrication stage. As a result, flatness of the (poly)silicon layer is preserved for the deposition of any necessary over-layers, which substantially obviates the need for filling the voids created by the structure formation with silicon oxide.