Theoretical and numerical studies were conducted on plasmonic interactions at a polarization-independent semiconductor–dielectric–semiconductor (SDS) sandwiched layer design and a brief review of the basic theory model was presented. The potential of bull’s eye aperture (BEA) structures as device elements has been well recognized in multi-band structures. In addition, the sub-terahertz (THz) band (below 1 THz frequency regime) is utilized in communications and sensing applications, which are in high demand in modern technology. Therefore, we produced theoretical and numerical studies for a THz-absorbing-metasurface BEA-style design, with N-beam absorption peaks at a sub-THz band, using economical and commercially accessible materials, which have a low cost and an easy fabrication process. Furthermore, we applied the Drude model for the dielectric function of semiconductors due to its ability to describe both free-electron and bound systems simultaneously. Associated with metasurface research and applications, it is essential to facilitate metasurface designs to be of the utmost flexible properties with low cost. Through the aid of electromagnetic (EM) coupling using multiple semiconductor ring resonators (RRs), we could tune the number of absorption peaks between the 0.1 and 1.0 THz frequency regime. By increasing the number of semiconductor rings without altering all other parameters, we found a translation trend of the absorption frequencies. In addition, we validated our spectral response results using EM field distributions and surface currents. Here, we mainly discuss the source of the N-band THz absorber and the underlying physics of the multi-beam absorber designed structures. The proposed microstructure has ultra-high potentials to utilize in high-power THz sources and optical biomedical sensing and detection applications based on opto-electronics technology based on having multi-band absorption responses.