diff --git a/core/state/journal.go b/core/state/journal.go
index 4eef98ff7f..ab407f0336 100644
--- a/core/state/journal.go
+++ b/core/state/journal.go
@@ -20,6 +20,7 @@ import (
 	"math/big"
 
 	"github.com/CortexFoundation/CortexTheseus/common"
+	"maps"
 )
 
 // journalEntry is a modification entry in the state change journal that can be
@@ -30,6 +31,9 @@ type journalEntry interface {
 
 	// dirtied returns the Cortex address modified by this journal entry.
 	dirtied() *common.Address
+
+	// copy returns a deep-copied journal entry.
+	copy() journalEntry
 }
 
 // journal contains the list of state modifications applied since the last state
@@ -84,22 +88,31 @@ func (j *journal) length() int {
 	return len(j.entries)
 }
 
+// copy returns a deep-copied journal.
+func (j *journal) copy() *journal {
+	entries := make([]journalEntry, 0, j.length())
+	for i := 0; i < j.length(); i++ {
+		entries = append(entries, j.entries[i].copy())
+	}
+	return &journal{
+		entries: entries,
+		dirties: maps.Clone(j.dirties),
+	}
+}
+
 type (
 	// Changes to the account trie.
 	createObjectChange struct {
 		account *common.Address
 	}
-	resetObjectChange struct {
-		account      *common.Address
-		prev         *stateObject
-		prevdestruct bool
-		prevAccount  []byte
-		prevStorage  map[common.Hash][]byte
 
-		prevAccountOriginExist bool
-		prevAccountOrigin      []byte
-		prevStorageOrigin      map[common.Hash][]byte
+	// createContractChange represents an account becoming a contract-account.
+	// This event happens prior to executing initcode. The journal-event simply
+	// manages the created-flag, in order to allow same-tx destruction.
+	createContractChange struct {
+		account common.Address
 	}
+
 	selfDestructChange struct {
 		account     *common.Address
 		prev        bool // whether account had already self-destructed
@@ -147,6 +160,7 @@ type (
 	touchChange struct {
 		account *common.Address
 	}
+
 	// Changes to the access list
 	accessListAddAccountChange struct {
 		address *common.Address
@@ -156,6 +170,7 @@ type (
 		slot    *common.Hash
 	}
 
+	// Changes to transient storage
 	transientStorageChange struct {
 		account       *common.Address
 		key, prevalue common.Hash
@@ -164,34 +179,30 @@ type (
 
 func (ch createObjectChange) revert(s *StateDB) {
 	delete(s.stateObjects, *ch.account)
-	delete(s.stateObjectsDirty, *ch.account)
 }
 
 func (ch createObjectChange) dirtied() *common.Address {
 	return ch.account
 }
 
-func (ch resetObjectChange) revert(s *StateDB) {
-	s.setStateObject(ch.prev)
-	if !ch.prevdestruct {
-		delete(s.stateObjectsDestruct, ch.prev.address)
-	}
-	if ch.prevAccount != nil {
-		s.accounts[ch.prev.addrHash] = ch.prevAccount
-	}
-	if ch.prevStorage != nil {
-		s.storages[ch.prev.addrHash] = ch.prevStorage
-	}
-	if ch.prevAccountOriginExist {
-		s.accountsOrigin[ch.prev.address] = ch.prevAccountOrigin
-	}
-	if ch.prevStorageOrigin != nil {
-		s.storagesOrigin[ch.prev.address] = ch.prevStorageOrigin
+func (ch createObjectChange) copy() journalEntry {
+	return createObjectChange{
+		account: ch.account,
 	}
 }
 
-func (ch resetObjectChange) dirtied() *common.Address {
-	return ch.account
+func (ch createContractChange) revert(s *StateDB) {
+	s.getStateObject(ch.account).newContract = false
+}
+
+func (ch createContractChange) dirtied() *common.Address {
+	return nil
+}
+
+func (ch createContractChange) copy() journalEntry {
+	return createContractChange{
+		account: ch.account,
+	}
 }
 
 func (ch selfDestructChange) revert(s *StateDB) {
@@ -208,6 +219,16 @@ func (ch selfDestructChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch selfDestructChange) copy() journalEntry {
+	return selfDestructChange{
+		account:     ch.account,
+		prev:        ch.prev,
+		prevbalance: new(big.Int).Set(ch.prevbalance),
+		prevupload:  new(big.Int).Set(ch.prevupload),
+		prevnum:     new(big.Int).Set(ch.prevnum),
+	}
+}
+
 var ripemd = common.HexToAddress("0000000000000000000000000000000000000003")
 
 func (ch touchChange) revert(s *StateDB) {
@@ -217,6 +238,12 @@ func (ch touchChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch touchChange) copy() journalEntry {
+	return touchChange{
+		account: ch.account,
+	}
+}
+
 func (ch balanceChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setBalance(ch.prev)
 }
@@ -241,6 +268,13 @@ func (ch numChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch balanceChange) copy() journalEntry {
+	return balanceChange{
+		account: ch.account,
+		prev:    new(big.Int).Set(ch.prev),
+	}
+}
+
 func (ch nonceChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setNonce(ch.prev)
 }
@@ -249,6 +283,13 @@ func (ch nonceChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch nonceChange) copy() journalEntry {
+	return nonceChange{
+		account: ch.account,
+		prev:    ch.prev,
+	}
+}
+
 func (ch codeChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setCode(common.BytesToHash(ch.prevhash), ch.prevcode)
 }
@@ -257,6 +298,14 @@ func (ch codeChange) dirtied() *common.Address {
 	return ch.account
 }
 
+func (ch codeChange) copy() journalEntry {
+	return codeChange{
+		account:  ch.account,
+		prevhash: common.CopyBytes(ch.prevhash),
+		prevcode: common.CopyBytes(ch.prevcode),
+	}
+}
+
 func (ch storageChange) revert(s *StateDB) {
 	s.getStateObject(*ch.account).setState(ch.key, ch.prevalue)
 }
@@ -265,8 +314,12 @@ func (ch storageChange) dirtied() *common.Address {
 	return ch.account
 }
 
-func (ch refundChange) revert(s *StateDB) {
-	s.refund = ch.prev
+func (ch storageChange) copy() journalEntry {
+	return storageChange{
+		account:  ch.account,
+		key:      ch.key,
+		prevalue: ch.prevalue,
+	}
 }
 
 func (ch transientStorageChange) revert(s *StateDB) {
@@ -277,10 +330,28 @@ func (ch transientStorageChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch transientStorageChange) copy() journalEntry {
+	return transientStorageChange{
+		account:  ch.account,
+		key:      ch.key,
+		prevalue: ch.prevalue,
+	}
+}
+
+func (ch refundChange) revert(s *StateDB) {
+	s.refund = ch.prev
+}
+
 func (ch refundChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch refundChange) copy() journalEntry {
+	return refundChange{
+		prev: ch.prev,
+	}
+}
+
 func (ch addLogChange) revert(s *StateDB) {
 	logs := s.logs[ch.txhash]
 	if len(logs) == 1 {
@@ -295,6 +366,12 @@ func (ch addLogChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch addLogChange) copy() journalEntry {
+	return addLogChange{
+		txhash: ch.txhash,
+	}
+}
+
 func (ch addPreimageChange) revert(s *StateDB) {
 	delete(s.preimages, ch.hash)
 }
@@ -303,6 +380,12 @@ func (ch addPreimageChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch addPreimageChange) copy() journalEntry {
+	return addPreimageChange{
+		hash: ch.hash,
+	}
+}
+
 func (ch accessListAddAccountChange) revert(s *StateDB) {
 	/*
 	   One important invariant here, is that whenever a (addr, slot) is added, if the
@@ -320,6 +403,12 @@ func (ch accessListAddAccountChange) dirtied() *common.Address {
 	return nil
 }
 
+func (ch accessListAddAccountChange) copy() journalEntry {
+	return accessListAddAccountChange{
+		address: ch.address,
+	}
+}
+
 func (ch accessListAddSlotChange) revert(s *StateDB) {
 	s.accessList.DeleteSlot(*ch.address, *ch.slot)
 }
@@ -327,3 +416,10 @@ func (ch accessListAddSlotChange) revert(s *StateDB) {
 func (ch accessListAddSlotChange) dirtied() *common.Address {
 	return nil
 }
+
+func (ch accessListAddSlotChange) copy() journalEntry {
+	return accessListAddSlotChange{
+		address: ch.address,
+		slot:    ch.slot,
+	}
+}
diff --git a/core/state/state_object.go b/core/state/state_object.go
index e8e2ee9bdd..531edc84ef 100644
--- a/core/state/state_object.go
+++ b/core/state/state_object.go
@@ -32,22 +32,8 @@ import (
 	"github.com/CortexFoundation/CortexTheseus/rlp"
 )
 
-type Code []byte
-
-func (s Code) String() string {
-	return string(s) //strings.Join(Disassemble(s), " ")
-}
-
 type Storage map[common.Hash]common.Hash
 
-func (s Storage) String() (str string) {
-	for key, value := range s {
-		str += fmt.Sprintf("%X : %X\n", key, value)
-	}
-
-	return
-}
-
 func (s Storage) Copy() Storage {
 	return maps.Clone(s)
 }
@@ -73,8 +59,8 @@ type stateObject struct {
 	dbErr error
 
 	// Write caches.
-	trie Trie // storage trie, which becomes non-nil on first access
-	code Code // contract bytecode, which gets set when code is loaded
+	trie Trie   // storage trie, which becomes non-nil on first access
+	code []byte // contract bytecode, which gets set when code is loaded
 
 	originStorage  Storage // Storage entry cache to avoid duplicate reads
 	pendingStorage Storage // Storage entries that need to be flushed to disk, at the end of an entire block
@@ -85,17 +71,16 @@ type stateObject struct {
 	// during the "update" phase of the state transition.
 	dirtyCode bool // true if the code was updated
 
-	// Flag whether the account was marked as self-destructed. The self-destructed account
-	// is still accessible in the scope of same transaction.
+	// Flag whether the account was marked as self-destructed. The self-destructed
+	// account is still accessible in the scope of same transaction.
 	selfDestructed bool
 
-	// Flag whether the account was marked as deleted. A self-destructed account
-	// or an account that is considered as empty will be marked as deleted at
-	// the end of transaction and no longer accessible anymore.
-	deleted bool
-
-	// Flag whether the object was created in the current transaction
-	created bool
+	// This is an EIP-6780 flag indicating whether the object is eligible for
+	// self-destruct according to EIP-6780. The flag could be set either when
+	// the contract is just created within the current transaction, or when the
+	// object was previously existent and is being deployed as a contract within
+	// the current transaction.
+	newContract bool
 }
 
 // empty returns whether the account is considered empty.
@@ -105,10 +90,7 @@ func (s *stateObject) empty() bool {
 
 // newObject creates a state object.
 func newObject(db *StateDB, address common.Address, acct *types.StateAccount) *stateObject {
-	var (
-		origin  = acct
-		created = acct == nil // true if the account was not existent
-	)
+	origin := acct
 	if acct == nil {
 		acct = types.NewEmptyStateAccount()
 	}
@@ -122,7 +104,6 @@ func newObject(db *StateDB, address common.Address, acct *types.StateAccount) *s
 		originStorage:  make(Storage),
 		pendingStorage: make(Storage),
 		dirtyStorage:   make(Storage),
-		created:        created,
 	}
 }
 
@@ -277,6 +258,10 @@ func (s *stateObject) finalise(prefetch bool) {
 	if len(s.dirtyStorage) > 0 {
 		s.dirtyStorage = make(Storage)
 	}
+	// Revoke the flag at the end of the transaction. It finalizes the status
+	// of the newly-created object as it's no longer eligible for self-destruct
+	// by EIP-6780. For non-newly-created objects, it's a no-op.
+	s.newContract = false
 }
 
 // updateTrie writes cached storage modifications into the object's storage trie.
@@ -449,12 +434,12 @@ func (s *stateObject) deepCopy(db *StateDB) *stateObject {
 		obj.trie = db.db.CopyTrie(s.trie)
 	}
 	obj.code = s.code
-	obj.dirtyStorage = s.dirtyStorage.Copy()
 	obj.originStorage = s.originStorage.Copy()
 	obj.pendingStorage = s.pendingStorage.Copy()
-	obj.selfDestructed = s.selfDestructed
+	obj.dirtyStorage = s.dirtyStorage.Copy()
 	obj.dirtyCode = s.dirtyCode
-	obj.deleted = s.deleted
+	obj.selfDestructed = s.selfDestructed
+	obj.newContract = s.newContract
 	return obj
 }
 
@@ -469,7 +454,7 @@ func (s *stateObject) Address() common.Address {
 
 // Code returns the contract code associated with this object, if any.
 func (s *stateObject) Code() []byte {
-	if s.code != nil {
+	if len(s.code) != 0 {
 		return s.code
 	}
 	if bytes.Equal(s.CodeHash(), types.EmptyCodeHash.Bytes()) {
@@ -487,7 +472,7 @@ func (s *stateObject) Code() []byte {
 // or zero if none. This methos is an almost mirror of Code, but uses a cache
 // inside the database to avoid loading codes seen recently.
 func (s *stateObject) CodeSize() int {
-	if s.code != nil {
+	if len(s.code) != 0 {
 		return len(s.code)
 	}
 	if bytes.Equal(s.CodeHash(), types.EmptyCodeHash.Bytes()) {
diff --git a/core/state/state_object_mdl.go b/core/state/state_object_mdl.go
index 79330b126e..c608e7ac6b 100644
--- a/core/state/state_object_mdl.go
+++ b/core/state/state_object_mdl.go
@@ -64,3 +64,17 @@ func (s *stateObject) Upload() *big.Int {
 func (s *stateObject) Num() *big.Int {
 	return s.data.Num
 }
+
+func (ch uploadChange) copy() journalEntry {
+	return uploadChange{
+		account: ch.account,
+		prev:    new(big.Int).Set(ch.prev),
+	}
+}
+
+func (ch numChange) copy() journalEntry {
+	return numChange{
+		account: ch.account,
+		prev:    new(big.Int).Set(ch.prev),
+	}
+}
diff --git a/core/state/state_test.go b/core/state/state_test.go
index f2bd82d135..26891963e7 100644
--- a/core/state/state_test.go
+++ b/core/state/state_test.go
@@ -23,6 +23,7 @@ import (
 
 	"github.com/CortexFoundation/CortexTheseus/common"
 	"github.com/CortexFoundation/CortexTheseus/core/rawdb"
+	"github.com/CortexFoundation/CortexTheseus/core/types"
 	"github.com/CortexFoundation/CortexTheseus/crypto"
 	"github.com/CortexFoundation/CortexTheseus/ctxcdb"
 	"github.com/CortexFoundation/CortexTheseus/trie"
@@ -145,58 +146,20 @@ func (s *StateSuite) TestSnapshotEmpty(c *checker.C) {
 // use testing instead of checker because checker does not support
 // printing/logging in tests (-check.vv does not work)
 func TestSnapshot2(t *testing.T) {
-	state, _ := New(common.Hash{}, NewDatabase(rawdb.NewMemoryDatabase()), nil)
+	state, _ := New(types.EmptyRootHash, NewDatabase(rawdb.NewMemoryDatabase()), nil)
+	addr := common.BytesToAddress([]byte("so0"))
+	snap := state.Snapshot()
 
-	stateobjaddr0 := toAddr([]byte("so0"))
-	stateobjaddr1 := toAddr([]byte("so1"))
-	var storageaddr common.Hash
-
-	data0 := common.BytesToHash([]byte{17})
-	data1 := common.BytesToHash([]byte{18})
-
-	state.SetState(stateobjaddr0, storageaddr, data0)
-	state.SetState(stateobjaddr1, storageaddr, data1)
-
-	// db, trie are already non-empty values
-	so0 := state.getStateObject(stateobjaddr0)
+	state.CreateAccount(addr)
+	so0 := state.getStateObject(addr)
 	so0.SetBalance(big.NewInt(42))
 	so0.SetNonce(43)
 	so0.SetCode(crypto.Keccak256Hash([]byte{'c', 'a', 'f', 'e'}), []byte{'c', 'a', 'f', 'e'})
-	so0.selfDestructed = false
-	so0.deleted = false
 	state.setStateObject(so0)
 
-	root, _ := state.Commit(0, false)
-	state, _ = New(root, state.db, state.snaps)
-
-	// and one with deleted == true
-	so1 := state.getStateObject(stateobjaddr1)
-	so1.SetBalance(big.NewInt(52))
-	so1.SetNonce(53)
-	so1.SetCode(crypto.Keccak256Hash([]byte{'c', 'a', 'f', 'e', '2'}), []byte{'c', 'a', 'f', 'e', '2'})
-	so1.selfDestructed = true
-	so1.deleted = true
-	state.setStateObject(so1)
-
-	so1 = state.getStateObject(stateobjaddr1)
-	if so1 != nil {
-		t.Fatalf("deleted object not nil when getting")
-	}
-
-	snapshot := state.Snapshot()
-	state.RevertToSnapshot(snapshot)
-
-	so0Restored := state.getStateObject(stateobjaddr0)
-	// Update lazily-loaded values before comparing.
-	so0Restored.GetState(storageaddr)
-	so0Restored.Code()
-	// non-deleted is equal (restored)
-	compareStateObjects(so0Restored, so0, t)
-
-	// deleted should be nil, both before and after restore of state copy
-	so1Restored := state.getStateObject(stateobjaddr1)
-	if so1Restored != nil {
-		t.Fatalf("deleted object not nil after restoring snapshot: %+v", so1Restored)
+	state.RevertToSnapshot(snap)
+	if state.Exist(addr) {
+		t.Error("Unexpected account after revert")
 	}
 }
 
diff --git a/core/state/statedb.go b/core/state/statedb.go
index 85acd53bfe..871a11cfd3 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -37,11 +37,6 @@ import (
 	"github.com/CortexFoundation/CortexTheseus/trie"
 )
 
-type revision struct {
-	id           int
-	journalIndex int
-}
-
 type proofList [][]byte
 
 func (n *proofList) Put(key []byte, value []byte) error {
@@ -53,7 +48,32 @@ func (n *proofList) Delete(key []byte) error {
 	panic("not supported")
 }
 
-// StateDBs within the cortex protocol are used to store anything
+type revision struct {
+	id           int
+	journalIndex int
+}
+
+type mutationType int
+
+const (
+	update mutationType = iota
+	deletion
+)
+
+type mutation struct {
+	typ     mutationType
+	applied bool
+}
+
+func (m *mutation) copy() *mutation {
+	return &mutation{typ: m.typ, applied: m.applied}
+}
+
+func (m *mutation) isDelete() bool {
+	return m.typ == deletion
+}
+
+// StateDB structs within the ethereum protocol are used to store anything
 // within the merkle trie. StateDBs take care of caching and storing
 // nested states. It's the general query interface to retrieve:
 // * Contracts
@@ -77,11 +97,22 @@ type StateDB struct {
 	accountsOrigin map[common.Address][]byte                 // The original value of mutated accounts in 'slim RLP' encoding
 	storagesOrigin map[common.Address]map[common.Hash][]byte // The original value of mutated slots in prefix-zero trimmed rlp format
 
-	// This map holds 'live' objects, which will get modified while processing a state transition.
-	stateObjects         map[common.Address]*stateObject
-	stateObjectsPending  map[common.Address]struct{} // State objects finalized but not yet written to the trie
-	stateObjectsDirty    map[common.Address]struct{}
-	stateObjectsDestruct map[common.Address]*types.StateAccount // State objects destructed in the block along with its previous value
+	// This map holds 'live' objects, which will get modified while
+	// processing a state transition.
+	stateObjects map[common.Address]*stateObject
+
+	// This map holds 'deleted' objects. An object with the same address
+	// might also occur in the 'stateObjects' map due to account
+	// resurrection. The account value is tracked as the original value
+	// before the transition. This map is populated at the transaction
+	// boundaries.
+	stateObjectsDestruct map[common.Address]*types.StateAccount
+
+	// This map tracks the account mutations that occurred during the
+	// transition. Uncommitted mutations belonging to the same account
+	// can be merged into a single one which is equivalent from database's
+	// perspective. This map is populated at the transaction boundaries.
+	mutations map[common.Address]*mutation
 
 	// DB error.
 	// State objects are used by the consensus core and VM which are
@@ -147,9 +178,8 @@ func New(root common.Hash, db Database, snaps *snapshot.Tree) (*StateDB, error)
 		accountsOrigin:       make(map[common.Address][]byte),
 		storagesOrigin:       make(map[common.Address]map[common.Hash][]byte),
 		stateObjects:         make(map[common.Address]*stateObject),
-		stateObjectsPending:  make(map[common.Address]struct{}),
-		stateObjectsDirty:    make(map[common.Address]struct{}),
 		stateObjectsDestruct: make(map[common.Address]*types.StateAccount),
+		mutations:            make(map[common.Address]*mutation),
 		logs:                 make(map[common.Hash][]*types.Log),
 		preimages:            make(map[common.Hash][]byte),
 		journal:              newJournal(),
@@ -493,8 +523,7 @@ func (s *StateDB) Selfdestruct6780(addr common.Address) {
 	if stateObject == nil {
 		return
 	}
-
-	if stateObject.created {
+	if stateObject.newContract {
 		s.SelfDestruct(addr)
 	}
 }
@@ -579,24 +608,16 @@ func (s *StateDB) deleteStateObject(addr common.Address) {
 }
 
 // getStateObject retrieves a state object given by the address, returning nil if
-// the object is not found or was deleted in this execution context. If you need
-// to differentiate between non-existent/just-deleted, use getDeletedStateObject
+// the object is not found or was deleted in this execution context.
 func (s *StateDB) getStateObject(addr common.Address) *stateObject {
-	if obj := s.getDeletedStateObject(addr); obj != nil && !obj.deleted {
-		return obj
-	}
-	return nil
-}
-
-// getDeletedStateObject is similar to getStateObject, but instead of returning
-// nil for a deleted state object, it returns the actual object with the deleted
-// flag set. This is needed by the state journal to revert to the correct s-
-// destructed object instead of wiping all knowledge about the state object.
-func (s *StateDB) getDeletedStateObject(addr common.Address) *stateObject {
-	// Prefer 'live' objects.
+	// Prefer live objects if any is available
 	if obj := s.stateObjects[addr]; obj != nil {
 		return obj
 	}
+	// Short circuit if the account is already destructed in this block.
+	if _, ok := s.stateObjectsDestruct[addr]; ok {
+		return nil
+	}
 	// If no live objects are available, attempt to use snapshots
 	var data *types.StateAccount
 	if s.snap != nil {
@@ -657,73 +678,40 @@ func (s *StateDB) setStateObject(object *stateObject) {
 
 // getOrNewStateObject retrieves a state object or create a new state object if nil.
 func (s *StateDB) getOrNewStateObject(addr common.Address) *stateObject {
-	stateObject := s.getStateObject(addr)
-	if stateObject == nil { // || stateObject.deleted {
-		stateObject, _ = s.createObject(addr)
-	}
-	return stateObject
-}
-
-// createObject creates a new state object. If there is an existing account with
-// the given address, it is overwritten and returned as the second return value.
-func (s *StateDB) createObject(addr common.Address) (newobj, prev *stateObject) {
-	prev = s.getDeletedStateObject(addr) // Note, prev might have been deleted, we need that!
-	newobj = newObject(s, addr, nil)
-	//newobj.setNonce(0) // sets the object to dirty
-	if prev == nil {
-		s.journal.append(createObjectChange{account: &addr})
-	} else {
-		// The original account should be marked as destructed and all cached
-		// account and storage data should be cleared as well. Note, it must
-		// be done here, otherwise the destruction event of original one will
-		// be lost.
-		_, prevdestruct := s.stateObjectsDestruct[prev.address]
-		if !prevdestruct {
-			s.stateObjectsDestruct[prev.address] = prev.origin
-		}
-		// There may be some cached account/storage data already since IntermediateRoot
-		// will be called for each transaction before byzantium fork which will always
-		// cache the latest account/storage data.
-		prevAccount, ok := s.accountsOrigin[prev.address]
-		s.journal.append(resetObjectChange{
-			account:                &addr,
-			prev:                   prev,
-			prevdestruct:           prevdestruct,
-			prevAccount:            s.accounts[prev.addrHash],
-			prevStorage:            s.storages[prev.addrHash],
-			prevAccountOriginExist: ok,
-			prevAccountOrigin:      prevAccount,
-			prevStorageOrigin:      s.storagesOrigin[prev.address],
-		})
-		delete(s.accounts, prev.addrHash)
-		delete(s.storages, prev.addrHash)
-		delete(s.accountsOrigin, prev.address)
-		delete(s.storagesOrigin, prev.address)
+	obj := s.getStateObject(addr)
+	if obj == nil {
+		obj = s.createObject(addr)
 	}
+	return obj
+}
 
-	s.setStateObject(newobj)
-	if prev != nil && !prev.deleted {
-		return newobj, prev
-	}
-	return newobj, nil
+// createObject creates a new state object. The assumption is held there is no
+// existing account with the given address, otherwise it will be silently overwritten.
+func (s *StateDB) createObject(addr common.Address) *stateObject {
+	obj := newObject(s, addr, nil)
+	s.journal.append(createObjectChange{account: &addr})
+	s.setStateObject(obj)
+	return obj
 }
 
-// CreateAccount explicitly creates a state object. If a state object with the address
-// already exists the balance is carried over to the new account.
-//
-// CreateAccount is called during the CVM CREATE operation. The situation might arise that
-// a contract does the following:
-//
-//  1. sends funds to sha(account ++ (nonce + 1))
-//  2. tx_create(sha(account ++ nonce)) (note that this gets the address of 1)
-//
-// Carrying over the balance ensures that Cortex doesn't disappear.
+// CreateAccount explicitly creates a new state object, assuming that the
+// account did not previously exist in the state. If the account already
+// exists, this function will silently overwrite it which might lead to a
+// consensus bug eventually.
 func (s *StateDB) CreateAccount(addr common.Address) {
-	newObj, prev := s.createObject(addr)
-	if prev != nil {
-		newObj.setBalance(prev.data.Balance)
-		newObj.setUpload(prev.data.Upload)
-		newObj.setNum(prev.data.Num)
+	s.createObject(addr)
+}
+
+// CreateContract is used whenever a contract is created. This may be preceded
+// by CreateAccount, but that is not required if it already existed in the
+// state due to funds sent beforehand.
+// This operation sets the 'newContract'-flag, which is required in order to
+// correctly handle EIP-6780 'delete-in-same-transaction' logic.
+func (s *StateDB) CreateContract(addr common.Address) {
+	obj := s.getStateObject(addr)
+	if !obj.newContract {
+		obj.newContract = true
+		s.journal.append(createContractChange{account: addr})
 	}
 }
 
@@ -763,21 +751,25 @@ func (s *StateDB) Copy() *StateDB {
 	state := &StateDB{
 		db:                   s.db,
 		trie:                 s.db.CopyTrie(s.trie),
+		hasher:               crypto.NewKeccakState(),
 		originalRoot:         s.originalRoot,
 		accounts:             copySet(s.accounts),
 		storages:             copy2DSet(s.storages),
 		accountsOrigin:       copySet(s.accountsOrigin),
 		storagesOrigin:       copy2DSet(s.storagesOrigin),
-		stateObjects:         make(map[common.Address]*stateObject, len(s.journal.dirties)),
-		stateObjectsPending:  make(map[common.Address]struct{}, len(s.stateObjectsPending)),
-		stateObjectsDirty:    make(map[common.Address]struct{}, len(s.journal.dirties)),
+		stateObjects:         make(map[common.Address]*stateObject, len(s.stateObjects)),
 		stateObjectsDestruct: maps.Clone(s.stateObjectsDestruct),
+		mutations:            make(map[common.Address]*mutation, len(s.mutations)),
+		dbErr:                s.dbErr,
 		refund:               s.refund,
+		thash:                s.thash,
+		txIndex:              s.txIndex,
 		logs:                 make(map[common.Hash][]*types.Log, len(s.logs)),
 		logSize:              s.logSize,
 		preimages:            maps.Clone(s.preimages),
-		journal:              newJournal(),
-		hasher:               crypto.NewKeccakState(),
+		journal:              s.journal.copy(),
+		validRevisions:       slices.Clone(s.validRevisions),
+		nextRevisionId:       s.nextRevisionId,
 
 		// In order for the block producer to be able to use and make additions
 		// to the snapshot tree, we need to copy that as well. Otherwise, any
@@ -786,38 +778,14 @@ func (s *StateDB) Copy() *StateDB {
 		snaps: s.snaps,
 		snap:  s.snap,
 	}
-	// Copy the dirty states, logs, and preimages
-	for addr := range s.journal.dirties {
-		// As documented [here](https://github.com/CortexFoundation/CortexTheseus/pull/16485#issuecomment-380438527),
-		// and in the Finalise-method, there is a case where an object is in the journal but not
-		// in the stateObjects: OOG after touch on ripeMD prior to Byzantium. Thus, we need to check for
-		// nil
-		if object, exist := s.stateObjects[addr]; exist {
-			// Even though the original object is dirty, we are not copying the journal,
-			// so we need to make sure that anyside effect the journal would have caused
-			// during a commit (or similar op) is already applied to the copy.
-			state.stateObjects[addr] = object.deepCopy(state)
-
-			state.stateObjectsDirty[addr] = struct{}{}
-			state.stateObjectsPending[addr] = struct{}{} // Mark the copy pending to force external (account) commits
-		}
+	// Deep copy cached state objects.
+	for addr, obj := range s.stateObjects {
+		state.stateObjects[addr] = obj.deepCopy(state)
 	}
-	// Above, we don't copy the actual journal. This means that if the copy is copied, the
-	// loop above will be a no-op, since the copy's journal is empty.
-	// Thus, here we iterate over stateObjects, to enable copies of copies
-	for addr := range s.stateObjectsPending {
-		if _, exist := state.stateObjects[addr]; !exist {
-			state.stateObjects[addr] = s.stateObjects[addr].deepCopy(state)
-		}
-		state.stateObjectsPending[addr] = struct{}{}
-	}
-	for addr := range s.stateObjectsDirty {
-		if _, exist := state.stateObjects[addr]; !exist {
-			state.stateObjects[addr] = s.stateObjects[addr].deepCopy(state)
-		}
-		state.stateObjectsDirty[addr] = struct{}{}
+	// Deep copy the object state markers.
+	for addr, op := range s.mutations {
+		state.mutations[addr] = op.copy()
 	}
-
 	// Deep copy the logs occurred in the scope of block
 	for hash, logs := range s.logs {
 		cpy := make([]*types.Log, len(logs))
@@ -827,7 +795,6 @@ func (s *StateDB) Copy() *StateDB {
 		}
 		state.logs[hash] = cpy
 	}
-
 	// Do we need to copy the access list and transient storage?
 	// In practice: No. At the start of a transaction, these two lists are empty.
 	// In practice, we only ever copy state _between_ transactions/blocks, never
@@ -913,7 +880,8 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 			continue
 		}
 		if obj.selfDestructed || (deleteEmptyObjects && obj.empty()) {
-			obj.deleted = true
+			delete(s.stateObjects, obj.address)
+			s.markDelete(addr)
 
 			// We need to maintain account deletions explicitly (will remain
 			// set indefinitely).
@@ -931,11 +899,8 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 			delete(s.storagesOrigin, obj.address) // Clear out any previously updated storage data (may be recreated via a resurrect)
 		} else {
 			obj.finalise(true) // Prefetch slots in the background
+			s.markUpdate(addr)
 		}
-		obj.created = false
-		s.stateObjectsPending[addr] = struct{}{}
-		s.stateObjectsDirty[addr] = struct{}{}
-
 		// At this point, also ship the address off to the precacher. The precacher
 		// will start loading tries, and when the change is eventually committed,
 		// the commit-phase will be a lot faster
@@ -974,10 +939,14 @@ func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 	// the account prefetcher. Instead, let's process all the storage updates
 	// first, giving the account prefeches just a few more milliseconds of time
 	// to pull useful data from disk.
-	for addr := range s.stateObjectsPending {
-		if obj := s.stateObjects[addr]; !obj.deleted {
-			obj.updateRoot()
+	for addr, op := range s.mutations {
+		if op.applied {
+			continue
+		}
+		if op.isDelete() {
+			continue
 		}
+		s.stateObjects[addr].updateRoot()
 	}
 	// Now we're about to start to write changes to the trie. The trie is so far
 	// _untouched_. We can check with the prefetcher, if it can give us a trie
@@ -987,14 +956,31 @@ func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 			s.trie = trie
 		}
 	}
-	usedAddrs := make([][]byte, 0, len(s.stateObjectsPending))
-	var deletedAddrs []common.Address
-	for addr := range s.stateObjectsPending {
-		if obj := s.stateObjects[addr]; !obj.deleted {
-			s.updateStateObject(obj)
-			s.AccountUpdated += 1
+	// Perform updates before deletions.  This prevents resolution of unnecessary trie nodes
+	// in circumstances similar to the following:
+	//
+	// Consider nodes `A` and `B` who share the same full node parent `P` and have no other siblings.
+	// During the execution of a block:
+	// - `A` self-destructs,
+	// - `C` is created, and also shares the parent `P`.
+	// If the self-destruct is handled first, then `P` would be left with only one child, thus collapsed
+	// into a shortnode. This requires `B` to be resolved from disk.
+	// Whereas if the created node is handled first, then the collapse is avoided, and `B` is not resolved.
+	var (
+		usedAddrs    [][]byte
+		deletedAddrs []common.Address
+	)
+	for addr, op := range s.mutations {
+		if op.applied {
+			continue
+		}
+		op.applied = true
+
+		if op.isDelete() {
+			deletedAddrs = append(deletedAddrs, addr)
 		} else {
-			deletedAddrs = append(deletedAddrs, obj.address)
+			s.updateStateObject(s.stateObjects[addr])
+			s.AccountUpdated += 1
 		}
 		usedAddrs = append(usedAddrs, common.CopyBytes(addr[:])) // Copy needed for closure
 	}
@@ -1005,9 +991,6 @@ func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 	if prefetcher != nil {
 		prefetcher.used(s.originalRoot, usedAddrs)
 	}
-	if len(s.stateObjectsPending) > 0 {
-		s.stateObjectsPending = make(map[common.Address]struct{})
-	}
 	// Track the amount of time wasted on hashing the account trie
 	if metrics.EnabledExpensive {
 		defer func(start time.Time) { s.AccountHashes += time.Since(start) }(time.Now())
@@ -1039,12 +1022,16 @@ func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool) (common.Hash, er
 	s.IntermediateRoot(deleteEmptyObjects)
 
 	// Commit objects to the trie, measuring the elapsed time
-	codeWriter := s.db.DiskDB().NewBatch()
-	for addr := range s.stateObjectsDirty {
-		obj := s.stateObjects[addr]
-		if obj.deleted {
+	var (
+		codeWriter = s.db.DiskDB().NewBatch()
+	)
+	// Handle all state updates afterwards
+	for addr, op := range s.mutations {
+		if op.isDelete() {
 			continue
 		}
+		obj := s.stateObjects[addr]
+
 		// Write any contract code associated with the state object
 		if obj.code != nil && obj.dirtyCode {
 			rawdb.WriteCode(codeWriter, common.BytesToHash(obj.CodeHash()), obj.code)
@@ -1055,9 +1042,7 @@ func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool) (common.Hash, er
 			return common.Hash{}, err
 		}
 	}
-	if len(s.stateObjectsDirty) > 0 {
-		s.stateObjectsDirty = make(map[common.Address]struct{})
-	}
+
 	if codeWriter.ValueSize() > 0 {
 		if err := codeWriter.Write(); err != nil {
 			log.Crit("Failed to commit dirty codes", "error", err)
@@ -1141,7 +1126,7 @@ func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool) (common.Hash, er
 	s.storages = make(map[common.Hash]map[common.Hash][]byte)
 	s.accountsOrigin = make(map[common.Address][]byte)
 	s.storagesOrigin = make(map[common.Address]map[common.Hash][]byte)
-	s.stateObjectsDirty = make(map[common.Address]struct{})
+	s.mutations = make(map[common.Address]*mutation)
 	s.stateObjectsDestruct = make(map[common.Address]*types.StateAccount)
 
 	return root, err
@@ -1215,3 +1200,19 @@ func copy2DSet[k comparable](set map[k]map[common.Hash][]byte) map[k]map[common.
 	}
 	return copied
 }
+
+func (s *StateDB) markDelete(addr common.Address) {
+	if _, ok := s.mutations[addr]; !ok {
+		s.mutations[addr] = &mutation{}
+	}
+	s.mutations[addr].applied = false
+	s.mutations[addr].typ = deletion
+}
+
+func (s *StateDB) markUpdate(addr common.Address) {
+	if _, ok := s.mutations[addr]; !ok {
+		s.mutations[addr] = &mutation{}
+	}
+	s.mutations[addr].applied = false
+	s.mutations[addr].typ = update
+}
diff --git a/core/state/statedb_test.go b/core/state/statedb_test.go
index 0f2b1200cf..64630dce8b 100644
--- a/core/state/statedb_test.go
+++ b/core/state/statedb_test.go
@@ -273,7 +273,9 @@ func newTestAction(addr common.Address, r *rand.Rand) testAction {
 		{
 			name: "CreateAccount",
 			fn: func(a testAction, s *StateDB) {
-				s.CreateAccount(addr)
+				if !s.Exist(addr) {
+					s.CreateAccount(addr)
+				}
 			},
 		},
 		{
diff --git a/core/vm/cvm.go b/core/vm/cvm.go
index 1143e2a792..43a8de46c5 100644
--- a/core/vm/cvm.go
+++ b/core/vm/cvm.go
@@ -444,7 +444,14 @@ func (cvm *CVM) create(caller ContractRef, codeAndHash *codeAndHash, gas uint64,
 	}
 	// Create a new account on the state
 	snapshot := cvm.StateDB.Snapshot()
-	cvm.StateDB.CreateAccount(address)
+	if !cvm.StateDB.Exist(address) {
+		cvm.StateDB.CreateAccount(address)
+	}
+	// CreateContract means that regardless of whether the account previously existed
+	// in the state trie or not, it _now_ becomes created as a _contract_ account.
+	// This is performed _prior_ to executing the initcode,  since the initcode
+	// acts inside that account.
+	cvm.StateDB.CreateContract(address)
 	if cvm.chainRules.IsEIP158 {
 		cvm.StateDB.SetNonce(address, 1)
 	}
diff --git a/core/vm/interface.go b/core/vm/interface.go
index 9609c35510..25dd3c277b 100644
--- a/core/vm/interface.go
+++ b/core/vm/interface.go
@@ -26,6 +26,7 @@ import (
 // StateDB is an CVM database for full state querying.
 type StateDB interface {
 	CreateAccount(common.Address)
+	CreateContract(common.Address)
 
 	SubBalance(common.Address, *big.Int)
 	AddBalance(common.Address, *big.Int)