In this paper, a novel scheme for source/drain-first (S/D-first) full bottom dielectric isolation (BDI), i.e., Full BDI_Last, with integration of a sacrificial Si0.5Ge0.5layer was proposed and demonstrated in a stacked Si nanosheet gate-all-around (NS-GAA) device structure using TCAD simulations. The proposed full BDI scheme flow is compatible with the main process flow of NS-GAA transistor fabrication and provides a large window for process fluctuations, such as the thickness of the S/D recess. It is an ingenious solution to insert the dielectric material under the source, drain and gate regions to remove the parasitic channel. Moreover, because the S/D-first scheme decreases the problem of high-quality S/D epitaxy, the innovative fabrication scheme introduces full BDI formation after S/D epitaxy to mitigate the difficulty of providing stress engineering in the full BDI formation before S/D epitaxy (Full BDI_First). The electrical performance of Full BDI_Last is demonstrated by a 4.78-fold increase in the drive current compared to Full BDI_First. Furthermore, compared to traditional punch through stoppers (PTSs), the proposed Full BDI_Last technology could potentially provide an improved short channel behavior and good immunity against parasitic gate capacitance in NS-GAA devices. For the assessed inverter ring oscillator (RO), applying the Full BDI_Last scheme allows the operating speed to be increased by 15.2% and 6.2% at the same power, or alternatively enables an 18.9% and 6.8% lower power consumption at the same speed compared with the PTS and Full BDI_First schemes, respectively. The observations confirm that the novel Full BDI_Last scheme incorporated into an NS-GAA device can be utilized to enable superior characteristics to benefit the performance of integrated circuits.