A method for forming a vibrating micromechanical structure having a single crystal silicon (SCS) micromechanical resonator formed using a two-wafer process, including either a Silicon-on-insulator (SOI) or insulating base and resonator wafers, wherein resonator anchors, capacitive air gap, isolation trenches, and alignment marks are micromachined in an active layer of the base wafer; the active layer of the resonator wafer is bonded directly to the active layer of the base wafer; the handle and dielectric layers of the resonator wafer are removed; windows are opened in the active layer of the resonator wafer; masking the active layer of the resonator wafer with photoresist; a SCS resonator is machined in the active layer of the resonator wafer using silicon dry etch micromachining technology; and the photoresist is subsequently dry stripped. A patterned SCS cover is bonded to the resonator wafer resulting in hermetically sealed chip scale wafer level vacuum packaged devices.