arXiv:2603.26027v2 Announce Type: replace Abstract: In this paper, we construct a second-order decoupled scheme for the Navier-Stokes equations based on the idea of the auxiliary variable and the sequential regularization method (SRM). The proposed scheme enjoys unconditional energy stability, which is generally unavailable for the existing SRM, while preserving its key advantage of avoiding artificial pressure boundary conditions and maintaining the original velocity boundary conditions. We establish a viscosity-independent low-order stability estimate and a higher-order stability estimate for the proposed scheme. Furthermore, we derive global-in-time second-order error estimates in two dimensions and corresponding local-in-time estimates in three dimensions, without imposing any time-step restrictions. A series of numerical experiments confirm the convergence and stability, and demonstrate improved accuracy and incompressibility control compared with the projection method and the conventional SRM. In particular, both high-Reynolds-number and three-dimensional numerical simulations further demonstrate the robustness and reliability of the proposed method for complex incompressible flows.