A wet-etching technique based on a mixture of hydrochloric (HCl) and nitric (HNO3) acids is introduced, demonstrating exceptional 42:1 selectivity for etching N-polar GaN over Al0.24Ga0.76N. In the absence of an AlGaN etch stop layer, the etchant primarily targets N-polar unintentionally doped (UID) GaN, indicating its potential as a suitable replacement for selective dry etches in the fabrication of GaN high-electron-mobility transistors (HEMTs). The efficacy and selectivity of this etchant were confirmed through its application to a gate recess module of a deep-recess HEMT, where, despite a 228% over-etch, the 2.6 nm AlGaN etch stop layer remained intact. We also evaluated the proposed method for the selective etching of the GaN cap in the n+ regrowth process, achieving a contact resistance matching that of a BCl3/SF6 ICP process. These findings underscore the applicability and versatility of the etchant in both the electronic and photonic domains and are particularly applicable to the development of N-polar deep-recess HEMTs.