In this paper, the sandwiched configuration is designed under normal incidence with zeroth order eliminated so as to design a highly-efficient four-port output with polarization independence. Through rigorous coupled-wave analysis method, the splitting parameters are calculated to get a good polarization-independence effect, where the four reflective efficiencies are over 20%, respectively. The final findings show that this grating has good diffraction characteristics and high stability in practice. Furthermore, the coupling mechanism of grating can be explained for the cancellation of the zeroth order by studying the overlap integral and the electric field distribution.