A MEMS device is formed by applying a lower polymer film to top surfaces of a common substrate containing a plurality of MEMS devices, and patterning the lower polymer film to form a headspace wall surrounding components of each MEMS device. Subsequently an upper polymer dry film is applied to top surfaces of the headspace walls and patterned to form headspace caps which isolate the components of each MEMS device. Subsequently, the MEMS devices are singulated to provide separate MEMS devices.