Polycrystalline Silicon on Oxide (POLO) passivating contacts have emerged as a carrier selective contact for high-efficiency Si-based photovoltaic (PV) devices. In this paper, double POLO PERC (Passivated Emitter and Rear Contact) device is designed by employing POLO contacts on both contact sides to reduce the contact recombination losses through Silvaco-TCAD tool. The performance of the double POLO PERC device has been studied by using the PV parameters and current-density (J-V) curve. The impact of tunnel oxide thickness variation (1 nm, 1.25 nm, 1.5 nm) in the tunnel oxide layer is also analyzed. The performance of textured double POLO PERC solar cell is optimized at 1.5 nm thickness (TOX), which reflects optimum conversion efficiency of 25.5%. Reported study of double POLO PERC device may open up a door for further improvement in PERC device performance.