A novel frequency selective surface based on substrate integrated waveguide technology (SIW) is proposed and studied theoretically and experimentally. Its primary function is the selection of a linear polarization of an incident wave and its 90-degree rotation in a given frequency band. The proposed structure is based on an SIW cavity, coupled to the input and output by two orthogonal slots, and is designed using a simulation code based on the method of moments boundary integral-resonant mode expansion method, especially developed for the accurate characterization of FSS structures. Moreover, a complete design procedure for the proposed structure and a parametric study of its performance are presented. Finally, in order to verify the proposed structure, a prototype is designed at an operation frequency of 35 GHz, exhibiting a relative bandwidth of 9.1% and an impedance matching of better than -11 dB with a maximum insertion loss of 0.2 dB in the passband. Its performance is investigated in detail including the analysis of non-orthogonal incidence angles.