A semiconductor on insulator (SOI) wafer includes a semiconductor substrate having first and second main surfaces opposite to each other. A dielectric layer is disposed on at least a portion of the first main surface of the semiconductor substrate. A device layer has a first main surface and a second main surface. The second main surface of the device layer is disposed on a surface of the dielectric layer opposite to the semiconductor substrate. A plurality of intended die areas are defined on the first main surface of the device layer. The plurality of intended die areas are separated from one another. A plurality of die access trenches are formed in the semiconductor substrate from the second main surface. Each of the plurality of die access trenches are disposed generally beneath at least a respective one of the plurality of intended die areas.