In this paper, a broadband and high-efficient tri-layered chiral structure metasurface (CSM) for linear polarization conversion and multi-functional wavefront manipulation was proposed and investigated numerically in terahertz region. The unit-cell of the proposed CSM consist of two orthogonal metal wires sandwiched with square split-ring resonator (SRR) structure, which can manipulate the polarization and wavefront of the transmitted wave simultaneously. Based on the Fabry–Perot-like cavity-enhanced effect of proposed CSM, broadband and high-efficiency cross-polarization conversion can be achieved. Numerical simulation results indicate that the cross-polarization transmission coefficient is higher than 0.9 from 0.4 THz to 1.0 THz, with a fractional bandwidth of 85.7%. The proposed CSM can achieve complete 2 π phase coverage by adjusting the geometric parameters of the unit-cell structure. Anomalous refraction with a wide angle, two kinds of focusing metalenses and vortex beam generation are investigated to verify the multi-functional wavefront manipulation performance of the proposed CSM. Our work provides an effective method of enhancing the performance of transmission-type metasurface and the proposed devices show endless potential in wavefront control and communication applications in terahertz region.