Correct option is A
In the Twin-Tub/Dual-Well Process, the initial thin SiO₂ layer on the epitaxial layer serves as a pad oxide, providing protection and a buffer during subsequent steps like nitride deposition for well formation, preventing direct contact/damage to the sensitive epitaxial layer during etching and ion implantation for N-wells and P-wells before the actual gate oxide is grown later for transistors.