diff --git a/core/parallel_state_processor.go b/core/parallel_state_processor.go
index cf78fe9926..2b055ca183 100644
--- a/core/parallel_state_processor.go
+++ b/core/parallel_state_processor.go
@@ -230,7 +230,7 @@ type stateRootCalculationResult struct {
 func (p *ParallelStateProcessor) calcAndVerifyRoot(preState *state.StateDB, block *types.Block, stateTransition *state.BALStateTransition, resCh chan stateRootCalculationResult) {
 	// calculate and apply the block state modifications
 	//root, prestateLoadTime, rootCalcTime := preState.BlockAccessList().StateRoot(preState)
-	root := stateTransition.IntermediateRoot(false)
+	root := stateTransition.IntermediateRoot(p.chainConfig().IsEIP158(block.Number()))
 
 	res := stateRootCalculationResult{
 		// TODO: I think we can remove the root from this struct
diff --git a/core/state/bal_reader.go b/core/state/bal_reader.go
index a93ccee264..bf8b477e97 100644
--- a/core/state/bal_reader.go
+++ b/core/state/bal_reader.go
@@ -3,13 +3,15 @@ package state
 import (
 	"context"
 	"fmt"
+	"slices"
+	"sync"
+
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/log"
 	"github.com/holiman/uint256"
-	"sync"
 )
 
 // TODO: probably unnecessary to cache the resolved state object here as it will already be in the db cache?
@@ -137,13 +139,17 @@ func NewBALReader(block *types.Block, reader Reader) *BALReader {
 	return r
 }
 
-// ModifiedAccounts returns a list of all accounts with mutations in the access list
+// ModifiedAccounts returns a deterministically-ordered list of all accounts
+// with mutations in the access list.
 func (r *BALReader) ModifiedAccounts() (res []common.Address) {
 	for addr, access := range r.accesses {
 		if len(access.NonceChanges) != 0 || len(access.CodeChanges) != 0 || len(access.StorageChanges) != 0 || len(access.BalanceChanges) != 0 {
 			res = append(res, addr)
 		}
 	}
+	slices.SortFunc(res, func(a, b common.Address) int {
+		return a.Cmp(b)
+	})
 	return res
 }
 
diff --git a/core/state/bal_state_transition.go b/core/state/bal_state_transition.go
index 4ebe710557..1d8c1f73a6 100644
--- a/core/state/bal_state_transition.go
+++ b/core/state/bal_state_transition.go
@@ -107,7 +107,7 @@ func (s *BALStateTransition) Error() error {
 }
 
 func (s *BALStateTransition) setError(err error) {
-	if s.err != nil {
+	if s.err == nil {
 		s.err = err
 	}
 }
@@ -390,7 +390,6 @@ func (s *BALStateTransition) loadOriginStorages() {
 				val, err := s.reader.Storage(addr, common.Hash(storageKey))
 				if err != nil {
 					s.setError(err)
-					return
 				}
 				originStoragesCh <- &originStorage{
 					addr,
@@ -418,7 +417,7 @@ func (s *BALStateTransition) loadOriginStorages() {
 
 // IntermediateRoot applies block state mutations and computes the updated state
 // trie root.
-func (s *BALStateTransition) IntermediateRoot(_ bool) common.Hash {
+func (s *BALStateTransition) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 	if s.rootHash != (common.Hash{}) {
 		return s.rootHash
 	}
@@ -502,9 +501,7 @@ func (s *BALStateTransition) IntermediateRoot(_ bool) common.Hash {
 					}
 				}
 
-				hashStart := time.Now()
 				tr.Hash()
-				s.metrics.StateHash = time.Since(hashStart)
 			}
 		}()
 	}
@@ -548,11 +545,22 @@ func (s *BALStateTransition) IntermediateRoot(_ bool) common.Hash {
 					return common.Hash{}
 				}
 			}
-			if err := s.stateTrie.UpdateAccount(mutatedAddr, acct, len(code)); err != nil {
-				s.setError(err)
-				return common.Hash{}
+			// Delete empty accounts when deleteEmptyObjects is set, matching
+			// the behavior of StateDB.Finalise which deletes accounts where
+			// nonce == 0, balance == 0, and codeHash == emptyCodeHash.
+			if deleteEmptyObjects && acct.Nonce == 0 && acct.Balance.IsZero() && common.BytesToHash(acct.CodeHash) == types.EmptyCodeHash {
+				if err := s.stateTrie.DeleteAccount(mutatedAddr); err != nil {
+					s.setError(err)
+					return common.Hash{}
+				}
+				s.deletions[mutatedAddr] = struct{}{}
+			} else {
+				if err := s.stateTrie.UpdateAccount(mutatedAddr, acct, len(code)); err != nil {
+					s.setError(err)
+					return common.Hash{}
+				}
+				s.postStates[mutatedAddr] = acct
 			}
-			s.postStates[mutatedAddr] = acct
 		}
 	}