The micro-electro-mechanical systems (MEMS)-based sensor technologies are considered to be the enabling factor for the future development of smart sensing applications, mainly due to their small size, low power consumption and relatively low cost. This paper presents a new structurally and thermally stable design of a resonant mode-matched electrostatic $z$-axis MEMS gyroscope considering the foundry constraints of relatively low cost and commercially available silicon-on-insulator multi-user MEMS processes (SOIMUMPs) microfabrication process. The novelty of the proposed MEMS gyroscope design lies in the implementation of two separate masses for the drive and sense axis using a unique mechanical spring configuration that allows minimizing the cross-axis coupling between the drive and sense modes. For frequency mismatch compensation between the drive and sense modes due to foundry process uncertainties and gyroscope operating temperature variations, a comb-drive-based electrostatic tuning is implemented in the proposed design. The performance of the MEMS gyroscope design is verified through a detailed coupled-field electric-structural-thermal finite element method (FEM)-based analysis.