In this paper, a two-port connecting-layer-based sandwiched beam splitter grating with polarization-independent property is reported and designed. Such the grating can separate the transmission polarized light into two diffraction orders with equal energies, which can realize the nearly 50/50 output with good uniformity. For the given wavelength of 800 nm and period of 780 nm, a simplified modal method can design a optimal duty cycle and the estimation value of the grating depth can be calculated based on it. In order to obtain the precise grating parameters, a rigorous coupled-wave analysis can be employed to optimize grating parameters by seeking for the precise grating depth and the thickness of connecting layer. Based on the optimized design, a high-efficiency two-port output grating with the wideband performances can be gained. Even more important, diffraction efficiencies are calculated by using two analytical methods, which are proved to be coincided well with each other. Therefore, the grating is significant for practical optical photonic element in engineering.