Wavefront sensors have now become core components in the fields of metrology of optical systems, biomedical optics, and adaptive optics systems for astronomy. However, none of the designs used or proposed so far achieve simultaneously a high spatial resolution at the pupil of the tested optics and absolute measurement accuracy comparable to those of modern laser-interferometers. This paper presents an improved wavefront sensor concept that reaches both previous goals. This device named Crossed-sine phase sensor (CSPS) is based on a fully transparent gradient phase filter (GPF) placed at an intermediate location between the virtual pupil and image planes of the tested optics. The theoretical principle of the sensor is described in Fourier optics formalism. Numerical simulations confirm that a measurement accuracy of Lambda/100 RMS is achievable. The CSPS also offers the advantages of being quasi-achromatic and working on spatially or spectrally extended, natural or artificial light sources

20 pages, 8 figures