This paper researches the fabrication of a WR2.8 terahertz rectangular waveguide operating at the frequency ranging from 260 GHz to 400 GHz via UV-LIGA technology (UV-lithography, electroplating, and molding). In the process, megasonic agitation is applied to improve the mechanical properties and internal surface roughness of the WR2.8 rectangular waveguide. The effects of process parameters on the properties of structures are discussed, and optimized parameters are obtained to achieve accurate geometry dimensions. In addition, the highly crosslinked SU-8 is reliably removed from structures without damage through a synthesis method. The accuracy of the height and width of the WR2.8 rectangular waveguide is 5 µm and 2 µm, respectively, and the measured internal surface roughness is 79.6 nm. Moreover, experimental measurements and numerical simulations of the waveguide are conducted, and the difference between the two is also highlighted.