We introduce a method for designing a flattened optical frequency comb (OFC) utilizing cross-polarization modulation (XPolM) within a semiconductor optical amplifier-Mach Zehnder interferometer (SOA-MZI) framework. The proposed OFC generation technique is highly efficient in producing 64 optical comb lines with a minimal power deviation of 1.8 dB and 10 GHz adjacent frequency spacing which is operating within a bandwidth of 642 GHz. The performance of the proposed OFC generation method is comprehensively examined through theoretical and analytical investigations, considering key parameters that include carrier density, confinement factor, differential gain, and injection current of the SOA. By optimizing these parameters, the proposed OFC holds promise for diverse applications including RF photonics, spectroscopy, metrology, quantum optics, and high-speed optical communication systems.