A method of manufacturing semiconductor wafers, the method including: providing a donor wafer including a semiconductor substrate; performing a lithography step and processing the donor wafer; and performing at least two subsequent steps of layer transfer out of the donor wafer, each layer transfer step producing a transferred layer, where each of the transferred layers had been affected by the lithography step, and where each of the transferred layer includes a plurality of transistors with side gates, and where the layer transfer includes an ion-cut, the ion-cut including an ion implant thru the transistors.